Required information [The following information applies to the questions displayed below.] Westerville Company reported the following results from last year's operations Sales Variable expenses Contribution margin Fixed expenses Net operating income 1,200,000 420,000 780,000 600,000 $ 180,000 Average operating assets 600,000 At the beginning of this year, the company has a $137,500 investment opportunity with the following cost and revenue characteristics Sales Contribution margin ratio Fixed expenses 220,000 60% of sales $ 99,000 The company's minimum required rate of return is 20% 3. What is last year's return on investment (ROI) (Round your intermediate calculations to 1 decimal place.) ROI 6. What is the ROl related to this year's investment opportunity? (Do not round intermediate calculations.) ROI 11. What is last year's residual income? Residual income