Sales Variable expenses Contribution margin Fixed expenses Net operating income Divisional average operating assets $ 21,400,000 13,515,400 7,884,600 5,980,000 $ 1,904,600 $ 5,350,000 The company had an overall return on investment (ROI) of 16.00% this year (considering all divisions). Next year the Office Division has an opportunity to add a new product line that would require an additional investment that would increase ave operating assets by $2,875,000. The cost and revenue characteristics of the new product line per year would be: Sales Variable expenses Fixed expenses $ 9,200,000 65% of sales $ 2,548,400