Net sales 9910 Gross profit 4901 700 Income GOGS 5009 total op. Direct Expenses 1414 4201 expenses taxes and Other expenses 2787 interest PM 0.070636 Cash 790 current asset 3948 total asset 5217 Asset Turnover 1.899559 Acc. Receivable 1262 Inventory 1896 Fixed asset 1269 Other Asset 0 ROA 0.134177 Given the SPM model above, please answer the following questions: Project A use lean strategy which leads to a decrease in the cost of goods sold (COGS) by 15% and direct expenses by 10%. Project B use innovation strategy which results in a projected sales increase of 20%. Ignoring the investments required (assuming they are identical for both projects), use the strategic profit model to analyze how these projects would impact the firm's ROA. Based on your analysis which project would you recommend and why? Please show necessary calculations to support your recommendations