The Audino Division of Berg Company makes and sells only one product. Annual data on the Audino Division's single product follow: Unit selling price, #250 Unit variable cost, #200 Total fixed costs, $975,000 Average operating assets, P1,255,000 Minimum required rate of return, 15% If Audino sells 26,000 units per year, the return on investment (ROI) would be % Round-off final answer to 2 decimal places