The Atlantic Division of Wildhorse Productions Company reported the following results for $2022$:

Sales

Variable costs

Controllable fixed costs

Average operating assets

$$4,121,000$

$3,230,864$

$331,000$

$2,531,000$

Management is considering the following independent alternative courses of action in $2023$ in order to maximize the return on investment for the division.

Reduce controllable fixed costs by $10\%$ with no change in sales or variable costs.

Reduce average operating assets by $10\%$ with no change in controllable margin.

Increase sales $$500,000$ with no change in the contribution margin percentage.

$($a$)$

Compute the return on investment for $2022.($Round answer to $1$ decimal place, e$.$g$.52\mathrm{.}5.)$

Return on Investment

$\%$