The service division of Raney Industries reported the following results for 2017. Sales $554,000 Variable costs 332,400 Controllable fixed costs 68,300 Average operating assets 625,200 Management is considering the following independent courses of action in 2018 in order to maximize the return on investment for this division. 1. Reduce average operating assets by $122,400, with no change in controllable margin. 2. Increase sales $105,700, with no change in the contribution margin percentage. Your answer is partially correct. Try again. Compute the controllable margin and the return on investment for 2017. (Round ROI to 1 decimal place, 13.9. 1.5.) Controllable margin $ 153300 In Return on investment for 2017 l-l %