$[$The following information applies to the questions displayed below.$]$

CommercialServices.com Corporation provides business$-$to$-$business services on the Internet. Data concerning the most recent year appear below:

Sales $ $4,740,000$

Net operating income $ $189,600$

Average operating assets $ $790,000$

The following questions are to be considered independently.

$3.$ The Chief Financial Officer of the company believes a more realistic scenario would be a $$1,200,000$ increase in sales, requiring a $$695,000$ increase in average operating assets, with a resulting $$107,400$ increase in net operating income. What would be the company$$s ROI in this scenario?