Posters.com is a small Internet retailer of high$-$quality posters. The company has $$760,000$ in operating assets and fixed expenses of $$165,000$ per year. With this level of operating assets and fixed expenses, the company can support sales of up to $$5,100,000$ per year. The company$$s contribution margin ratio is $8\%,$ which means that an additional dollar of sales results in additional contribution margin, and net operating income, of $8$ cents.

Required:

$1.$ Complete the following table showing the relation between sales and return on investment $($ROI$).$

$2.$ What happens to the company$$s return on investment $($ROI$)$ as sales increase?

Complete the following table showing the relation between sales and return on investment $($ROI$).($Round your percentage answers to $2$ decimal places.$)$

Sales Net Operating

Income Average Operating Assets ROI

$$4,600,000$ $$203,000$ $$760,00026\mathrm{.}71\%$

$$4,700,000$ $$760,000\%$

$$4,800,000$ $$760,000\%$

$$4,900,000$ $$760,000\%$

$$5,000,000$ $$760,000\%$

$$5,100,000$ $$760,000\%$