The service division of Blue Spruce tadustries reported the following resuits for 2022 . Management is considering the following independent courses of action in 2023 in order to maximize the return on imvestment for this division 1. Reduce average operating assets by $157,500, with no change in controllable margin. 2. Increase sales $126,000, with no change in the contritution margin percentage: Compute the controllable margin and the return on investment for 2022 . Controllable margin Return on investment for 2022 %