Posters.com is a small Internet retailer of high-quality posters. The company has $800,000 in operating assets and fixed expenses of $159,000 per year. With this level of operating assets and fixed expenses, the company can support sales of up to $5,300,000 per year. The companys 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) (rounded)

1) Sales Net operating income Average operating R01

$4,800,000 $225,000 $800,000 ?

$4,900,000 ? $800,000 ?

$5,000,000 ? $800,000 ?

$5,100,000 ? $800,000 ?

$5,200,000 ? $800,000 ?

$5,300,000 ? $800,000 ?

2) what happens to the companys return on investment (ROI) as sales increase?

Increases or decreases?