Quigley Inc. is considering two financial plans for the coming year. Management expects sales to be $600,000, operating costs to be $455,000, assets to be $300,000, and its tax rate to be 40%. Under Plan A, Quigley's balance sheet would be comprised of 30% debt and 70% equity, and the interest rate on the debt would be 3%. Under Plan B, Quigley's balance sheet would be comprised of 70% debt and 30% equity, and the interest rate on the debt would be 9%. Sales, operating costs, assets and the tax rate are not affected by amount of debt Quigley uses. Ignore non-debt liabilities such as accounts payable. Compute ROE under each alternative. Under Plan A, ROE = % (enter as percent rounded to 2 digits) Under Plan B, ROE = 1 % (enter as percent rounded to 2 digits)