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