The following information is available for our company for the current year: operating income, $45,000; average total assets, $400,000; net sales, $900,000, required rate of return, 12%.Calculate the return on investment(ROI)(round answer to two decimal places):

4.44%

5.00%

8.89%

11.25%

The static budget for our company shows a sales volume of 2,000 units and a sales price of $60.00 per unit. Actual sales for the year totaled 2,100 units, and the actual sales price was $58 per unit. What is the dollar amount for sales revenue in the flexible budget column of the Flexible Budget Performance Report?

$126,000

$124,200

$121,800

$120,000