[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	$	5,460,000
Net operating income	$	273,000
Average operating assets	$	910,000

The following questions are to be considered independently.

Required:

1. Compute the company's return on investment (ROI). (Do not round intermediate calculations. Round your answer to 2 decimal places.)