The service division of monty industries reported the following results for $2025.$ Sales $=490,000$ Varaible cost $=294,000$ Controllable fixed costs $=73500$ Average operating assets $=612500.$ The controllable margin for $2025$ is $122,500$ and the ROI is $20\%.$ It is asking for $2026$ for each proposed alternative $,$ it wants an alternative one and two for controllable margin and ROI for the year of $2026.$