Required information

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

Sales	$	3,720,000
Net operating income	$	223,200
Average operating assets	$	930,000

The following questions are to be considered independently.

Garrison 16e Rechecks 2019-01-10

3. The Chief Financial Officer of the company believes a more realistic scenario would be a $1,900,000 increase in sales, requiring a $475,000 increase in average operating assets, with a resulting $628,230 increase in net operating income. What would be the companys ROI in this scenario? (Do not round intermediate calculations. Round your answer to 2 decimal places.)