The service division of Martinez Industries reported the following results for 2022. Sales $480,000 Variable costs 288,000 Controllable fixed costs 60,000 Average operating assets 600,000 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 $120,000, with no change in controllable margin. 2. Increase sales $96,000, with no change in the contribution margin percentage.