Sales $ 23.400.000 Variable expenses 14.890.909 Contribution margin Fixed expenses 8,509,091 6.454,000 Net operating income $ 2,055,091 Divisional operating assets $ 5,850,000 The company had an overall ROI of 14% last year (considering all divisions). The company's Central Division has an opportunity to add a new product line that would require an investment of $3,710,000. The cost and revenue characteristics of the new product line per year would be as follows: Sales Variable expenses Fixed expenses $ 10.990,000 65% of sales $3,010,910 Sales $ 23.400.000 Variable expenses 14.890.909 Contribution margin Fixed expenses 8,509,091 6.454,000 Net operating income $ 2,055,091 Divisional operating assets $ 5,850,000 The company had an overall ROI of 14% last year (considering all divisions). The company's Central Division has an opportunity to add a new product line that would require an investment of $3,710,000. The cost and revenue characteristics of the new product line per year would be as follows: Sales Variable expenses Fixed expenses $ 10.990,000 65% of sales $3,010,910