Robichau Incorporated reported the following results from last year's operations: 

Sales $ 6,300,000 Variable expenses 4,930,000 

Contribution margin 1,370,000 

Fixed expenses 803,000 

Net operating income $ 567,000 

Average operating assets $ 3,000,000 

At the beginning of this year, the company has a $900,000 investment opportunity with the following characteristics: 

Sales $ 1,530,000 

Contribution margin ratio 30% of sales 

Fixed expenses $ 306,000 

The company's minimum required rate of return is 20%. 

The ROI for this year's investment opportunity considered alone is closest to: