Nike Inc, had average operating assets of $3200000 and sales of $2100000 in 2022. If the controllable margin was $448000, the ROI was. 21%42%66%14% Which of the following statements is true? ideal standards will generally result in favorable variances The overhead controllable variance relates primarly to fixed overhead costs Another name for the direct labor price standard is the direct labor efficiency standard Ideal standards represent optimum levels of performance under perfect operating conditions