NEXT Do It Review 23-04 a-b (Part Level Submission) The service division of Swifty Industries reported the following results for 2020. 76,160 Sales $539,000 Variable costs 323,400 Controllable fixed costs Average operating assets 664,000 Management is considering the following independent courses of action in 2021 in order to maximize the return on investment for this division 1. Reduce average operating assets by $106, 240, with no change in controllable margin. 2. Increase sales $92,960, with no change in the contribution margin percentage (a) Compute the controllable margin and the return on investment for 2020 Controllable margin Return on investment for 2020 Click if you would like to show Work for this question: Open Show Work By accessing this Question Assistance, you will learn while you eat points based on the point Potential Policy tot by your instructor