Parsa Inc. reported the following results from last year's operations: Sales Variable expenses Contribution margin Fixed expenses Net operating income Average operating assets $14,000,000 9,500,000 4,500,000 3,800,000 $700,000 7,000,000 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 1,980,000 653,400 40% of sales Last year's return on investment (ROI) was closest to: A) 50.0% B) 5.0% C) 64.3% D) 10.0%