Posters.com is a small Internet retailer of high-quality posters. The company has $890,000 in operating assets and fixed expenses of $164,000 per year. With this level of operating assets and fixed expenses, the company can support sales of up to $4,600,000 per year. The company's contribution margin ratio is 9%, which means that an additional dollar of sales results in additional contribution margin, and net operating income, of 9 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 this question by entering your answers in the tabs below. Required 1 Required 2 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 ROI Average Operating Assets Income % 205,000 $ 890,000 % $ 890,000 % $ 890,000 $ 4,100,000 $ $ 4,200,000 $ 4,300,000 $ 4,400,000 $ 4,500,000 $ 4,600,000 % % $ 890,000 $ 890,000 890,000 % % $ Dawson Toys, Ltd., produces a toy called the Maze. The company has recently created a standard cost system to help control costs and has established the following standards for the Maze toy: Direct materials: 8 microns per toy at $0.34 per micron Direct labor: 1.4 hours per toy at $6.90 per hour During July, the company produced 5,200 Maze toys. The toy's production data for the month are as follows: Direct materials: 77,000 microns were purchased at a cost of $0.32 per micron. 25,000 of these microns were still in inventory at the end of the month. Direct labor. 7,680 direct labor-hours were worked at a cost of $58,368. Required: 1. Compute the following variances for July: (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values. Do not round intermediate calculations. Round final answer to the nearest whole dollar amount.) a. The materials price and quantity variances. b. The labor rate and efficiency variances. 1a. Material price variance Material quantity variance Labor rate variance Labor efficiency variance 1b