Posters.com is an Internet retailer of high$-$quality posters. The company has $$810,000$ in operating assets and fixed expenses of $$163,000$ per year. With this level of operating assets and fixed expenses, the company can support sales of up to $$5,300,000$ per year. The company$$s contribution margin ratio is $11\%,$ which means an additional dollar of sales results in additional contribution margin, and net operating income, of $11$ cents.

$1.$ 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? Does it increase or decrease?