The service division of Novak Industries reported the following results for 2022 . 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 $162,500, with no change in controllable margin. 2. Increase sales $130,000, with no change in the contribution margin percentage. Compute the controllable margin and the return on investment for 2022. Controllable margin $ Return on investment for 2022 % eTextbook and Media Compute the controllable margin and the expected return on investment for 2023 for each proposed alternative. (Round ROI to decimal place, e.g. 1.5\%.)