The contribution format income statement for Huerra Company for last year is given below:

Total Unit

Sales $ $1,000,000$ $ $50\mathrm{.}00$

Variable expenses $600,00030\mathrm{.}00$

Contribution margin $400,00020\mathrm{.}00$

Fixed expenses $324,00016\mathrm{.}20$

Net operating income $76,0003\mathrm{.}80$

Income taxes @ $40\%30,4001\mathrm{.}52$

Net income $ $45,600$ $ $2\mathrm{.}28$

The company had average operating assets of $$504,000$ during the year.

At the beginning of the year, obsolete inventory carried on the books at a cost of $$16,000$ is scrapped and written off as a loss, thereby lowering net operating income

What is Margin $,$ Turnover and ROI?