PBJ Company has been in operations for the past six years. The company is broken into two segments - Sandwiches and Ice Cream - and PBJ leadership wants to assess each segment's performance in 2019. Leadership expects each segment to produce a 27% return on its operating assets. The following table provides key financial information for 2019: Sandwiches Ice Cream Sales $145,413 $87,120 Avg. Operating Assets 111,714 38,085 Operating Liabilities 52,772 31,183 Depreciation Expense 8,197 5,788 Net operating income $38,972 $27,005 What is Sandwiches's ROI (round your answer to the nearest whole number..for example, if your answer is 15.13% enter it as 15, WITHOUT the %