The contribution format income statement for Huerra Company for last year is given below: Unit Total $ 1,004,000 602,400 401,600 $ 50.20 Sales Variable expenses 30.12 Contribution margin Fixed expenses 20.08 321,600 80,000 16.08 Net operating income Income taxes @ 40% 4.00 32,000 1.60 48,000 2.40 Net income The company had average operating assets of $504,000 during the year. Compute the company's return on investment (ROI) for the period using the ROI formula stated in terms of margin and turnover. (Round your intermediate calculations and final answer to 2 decimal places.) Margin 4..78 Turnover 1.99 9.51 X % ROI Using Lean Production, the company is able to reduce the average level of inventory by $107,000. (The released funds are used to pay off short-term creditors.) (Round your intermediate calculations and final answers to 2 decimal places.) Effect 4.78 X % Margin Decrease 1.99 Turnover Decrease ROI 9.51 Decrease The company achieves a cost savings of $9,000 per year by using less costly materials. (Round your intermediate calculations and final answers to 2 decimal places.) Effect 5.68 X % Margin Increase Turnover 1.99 Unchanged 11.30 X ROI Increase