The Omaha Division, an investment center of Nebraska Manufacturing Company, reported the following data for the current year. Sales $4,000,000 Variable costs 2,400,000 Controllable fixed costs 300,000 Noncontrollable fixed costs 400,000 Average operating assets 3,600,000 Top management is unhappy with the center's return on investment (ROI). The manager of the Omaha Division believes ROI can be improved by the following independent alternatives: a) Increase sales by 15% with no change in the contribution margin ratio. b) Reduce controllable and noncontrollable fixed costs 30% each. c) Reduce average operating assets by 20%. Instructions: 1. Compute the return on investment for the current year. 2. Compute ROI under each alternative