Posters.com is a small Internet retailer of high-quality posters. The company has $770,000 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 $5,300,000 per year. The companys 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:

1.

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

Sales	Net Operating	Average Operating	ROI
	Income	Assets	%
$4,800,000	$410,000	$770,000		%
$4,900,000		$770,000		%
$5,000,000		$770,000		%
$5,100,000		$770,000		%
$5,200,000		$770,000		%
$5,300,000		$770,000		%