The North Division of Wiigka Corporation reported the following data for the current year. Sales $480,000 Variable costs 312,000 Controllable fixed costs 96,000 Average operating assets 768,000 Top management is unhappy with the investment center's return on investment (ROI). It asks the manager of the North Division to submit plans to improve ROI in the next year. The manager believes it is feasible to consider the following 1) Increase sales by $48.000 with no change in the contribution margin percentage. 2) Reduce variable costs $ 24,960 3) Reduce average operating assets by 3 % Instructions Compute the return on investment (ROI) for the current year. Using the ROI equation, compute the ROI under each of the proposed courses of action. (Round to one decimal.)