The service division of Oriole Industries reported the following results for 2022. Sales Variable costs Controllable fixed costs Average operating assets $518,000 310,800 82,400 624.000 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 $124,800, with no change in controllable margin Increase sales $106,080, with no change in the contribution margin percentage. 2. Your answer is partially correct. Compute the controllable margin and the return on investment for 2022. Controllable margin $ 124800 Return on investment for 2022 %