pls answer this accounting question

The service division of Retro Industries reported the following results for 2022 . Management is considering the following independent courses of action in 2023 in order to maximize the return on inves this division. 1. Reduce average operating assets by $140,000, with no change in controllable margin. 2. Increase sales by $95,850, with no change in the contribution margin percentage. (a) Calculate the controllable margin and the return on investment for 2022 . (Round RO1 to 2 decimal places, es. 1.25% )