Mindspin Labs Incorporated is a manufacturing firm that has experienced strong competition in its traditional business. Management is considering joining the trend to the service economy by eliminating its manufacturing operations and concentrating on providing specialized maintenance services to other manufacturers. Management of Mindspin Labs has had a target ROI of 15% on an asset base that has averaged $12 million. To achieve this ROI as a manufacturing company, average total asset turnover of 2.0 was required. If the company shifts its operations from manufacturing to providing maintenance services, it is estimated that average total assets will decrease to $5 million