The service division of Raney Industries reported the following results for 2020. Sales $478,000 Variable costs 286,800 Controllable fixed costs 65,230 Average operating assets 663,000 Management is considering the following independent courses of action in 2021 in order to maximize the return on investment for this division. 1. 2. Reduce average operating assets by $178,500, with no change in controllable margin. Increase sales $129,285, with no change in the contribution margin percentage