Minar Incorporated reported the following results from last year's operations: Sales Variable expenses Contribution margin Fixed expenses Net operating income Average operating assets $ 5,700,000 3,510,000 2,190,000 1,734,000 $ 456,000 $ 3,000,000 At the beginning of this year, the company has a $900,000 investment opportunity with the following characteristics: Sales $ 1,530,000 Contribution margin ratio 60% of sales Fixed expenses $ 810,900 If the company pursues the investment opportunity and otherwise performs the same as last year, the combined ROI for the entire company will be closest to