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, 1,255,000
• 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

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