Ruth Corp. reported the following from last year's operations Operating Assets, January 1 $ 5,000,000 Operating Assets, December 31 $ 7,000,000 Sales Variable Expenses Fixed Expenses $12,600,000 $ 7,760,000 $ 3,706,000 Last year's return on investment (ROI) is: 09.0% 80.7% O 18.9% 47.6%