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

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

Sales $ $2,640,000$

Net operating income $ $184,800$

Average operating assets $ $880,000$

The following questions are to be considered independently.

Required:

$1.$ Compute the company's return on investment $($ROI$).$