The service division of Bramble Industries reported the following results for 2022. Sales $420,000 Variable costs 252,000 Controllable fixed costs 73,500 Average operating assets 525,000 Management is considering the following independent courses of action in 2023 in order to maximize the return on investment for this division. 1. 2. Reduce average operating assets by $105,000, with no change in controllable margin. Increase sales $84,000, with no change in the contribution margin percentage. Compute the controllable margin and the return on investment for 2022. Controllable margin tA $ 94,500 Return on investment for 2022 18 % Compute the controllable margin and the expected return on investment for 2023 for each proposed alternative. (Round decimal place, e.g. 1.5%.) The controllable margin The expected return on investment Alternative 1 % Alternative 2 %