Sunland Division's operating results include: controllable margin of $216000, sales totaling $1300000, and average operating assets of $800000. Sunland is considering a project with sales of $100000, expenses of $88000, and an investment of average operating assets of $200000. Sunland's required rate of return is 8%. Should Sunland accept this project? No, the return is less than the required rate of 8%. Yes, ROI still exceeds the cost of capital. No, ROI will decrease to 6%. Yes, ROI will drop by 6.6% which is still above the minimum required rate of return