Sales revenue $6,100,000

Costs of goods sold $2,832,000

Operating revenues $3,024,000

Average invested capital $3,050,000

1. The firm's new sales margin assuming that the expenses and cost of goods sold are reduced in order to improve the firm's ROI to 15 percent?
2. The new sales margin and the old capital turnover together result in a new ROI of 15 percent?