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

Westerville Company reported the following results from last years operations:

Sales	$	2,200,000
Variable expenses		660,000
Contribution margin		1,540,000
Fixed expenses		1,100,000
Net operating income	$	440,000
Average operating assets	$	1,375,000

At the beginning of this year, the company has a $275,000 investment opportunity with the following cost and revenue characteristics:

Sales	$	440,000
Contribution margin ratio		60	% of sales
Fixed expenses	$	220,000

The companys minimum required rate of return is 15%.

Required:

1. What is last years margin?

3. What is last years return on investment (ROI)? (Round your intermediate calculations to 1 decimal place.)

4. What is the margin related to this years investment opportunity?

5. What is the turnover related to this years investment opportunity? (Round your answer to 1 decimal place.)