Parsa Inc. reported the following results from last year's operations Sales Variable expenses Contribution margin Fixed expenses Net operating income Average operating assets $ 7,000,000 $14,000,000 9,500,000 4,500,000 3,800,000 $700,000 At the beginning of this year, the company has a $1,100,000 investment opportunity with the following characteristics Sales Contribution margin ratio Fixed expenses $1,980,000 40% of sales $ 653,400 If the company pursues the investment opportunity and otherwise performs the same as last year, the combined ROl for the entire company will be closest to