The service division of Concord Industries reported the following results for 2022.
Sales	$570,000
Variable costs	342,000
Controllable fixed costs	99,750
Average operating assets	712,500
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 $142,500, with no change in controllable margin.
2	Increase sales $114,000, with no change in the contribution margin percentage.
Controllable margin	$ 12,850
Return on investment for 2022	18%
Compute the controllable margin and the expected return on investment for 2023 for each proposed alternative. (Round ROI to 1 decimal place, e.g. 1.5%.)
	Alternative 1	Alternative 2
The controllable margin	$	$
The expected return on investment	%	%