Posters.com is a small Internet retailer of high-quality posters. The company has $730, 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 $4, 700, 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. Complete the following table showing the relation between sales and return on investment (ROI) (rounded). (Round your percentage answers to 2 decimal places.)