The Real Estate Products Division of Ivanhoe Co$.$ is operated as a profit center. Sales for the division were budgeted for $2022$ at

$$1,260,000.$ The only variable costs budgeted for the division were cost of goods sold $($$$618,000)$ and selling and administrative

$($$$84,000).$ Fixed costs were budgeted at $$136,000$ for cost of goods sold, $$126,000$ for selling and administrative costs, and $$99,000$

for noncontrollable fixed costs. Actual results for these items were as follows:

Sales

Cost of goods sold

Selling and

administrative

$($b$)$

Compute ROI assuming the division is an investment center, and average operating assets were $$1,204,000.($Round answer to $1$

decimal place, e$.$g$.52\mathrm{.}7.)$