Posters.com is a small Internet retailer of high$-$quality posters. The company has $$790,000$ in operating assets and fixed expenses of

$$166,000$ per year. With this level of operating assets and fixed expenses, the company can support sales of up to $$4,700,000$ per

year. The company's contribution margin ratio is $12\%,$ which means that an additional dollar of sales results in additional contribution

margin, and net operating income, of $12$ cents.

Required:

Complete the following table showing the relation between sales and return on investment $($ROI$).$

What happens to the company's return on investment $($ROI$)$ as sales increase?

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Complete the following table showing the relation between sales and return on investment $($ROI$).$

Note: Round your percentage answers to $2$ decimal places.