The following data pertain to Pensacola Divisions most recent year of operations.

Income	$	6,350,000
Sales revenue		127,000,000
Average invested capital		63,500,000

Required:

Which of the following ways could improve the Pensacola Divisions ROI to approximately 16 percent? (Select all that apply.)

a. Improve the sales margin to 6 percent by increasing income to $7620,000

b. Improve the sales margin to 8 percent by increasing income to $15875,000

c. Improve the turnover to 4 by decreasing average invested capital to $31,750,000

d. Improve the turnover to 3.2 by decreasing average invested capital to $39,687.500