The managers of the XYZ clubs, who have the authority to make investments as needed, are evaluated based largely on return on investment (ROI). The company's X Club reported the following results for the past year: The following questions are to be considered independently. Assume that the manager of the club is able to reduce expenses by $2,920 without any change in sales or average operating ssets. What would be the club's return on investment (ROI)? (Do not round intermediate calculations. Round your answer to 2 ecimal places.)