The service division of Ayayai Industries reported the following results for 2022. $620,000 372,000 Sales Variable costs Controllable fixed costs Average operating assets 108,500 775,000 Management is considering the following independent courses of action in 2023 in order to maximize the return on investment for this division 1 Reduce average operating assets by $155,000, with no change in controllable margin. Increase sales $124.000, with no change in the contribution margin percentage. 2 (a) Compute the controllable margin and the return on investment for 2022 Controllable margin Return on investment for 2022