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CommercialServices.com Corporation provides business$-$to$-$business services on the Internet. Data concerning the most recent year appear below:

Sales $ $2,760,000$

Net operating income $ $110,400$

Average operating assets $ $920,000$

The following questions are to be considered independently.

$3.$ The Chief Financial Officer of the company believes a more realistic scenario would be a $$1,850,000$ increase in sales, requiring a $$232,500$ increase in average operating assets, with a resulting $$292,975$ increase in net operating income. What would be the company$$s ROI in this scenario? $($Do not round intermediate calculations. Round your answer to $2$ decimal places.$)$