The Pacific Division of Blossom Industries reported the following data for the current year.

Top management is unhappy with the investment center's return on investment. It asks the manager of the Pacific Division to submit

plans to improve ROI in the next year. The manager believes it is feasible to consider the following independent courses of action.

Increase sales by $$401,000$ with no change in the contribution margin percentage.

$,$ Reduce variable costs by $$120,240.$

Reduce average operating assets by $4\%$