The service division of Raney Industries reported the following results for 2020. Sales $513,000 307,800 Variable costs 98,230 Controllable fixed costs Average operating assets 563,000 Management is considering the following independent courses of action in 2021 in order to maximize the return on investment for this division 1 Reduce average operating assets by $135,120, with no change in controllable margin Increase sales $112,600, with no change in the contribution margin percentage. 2. (a) Your answer is correct. Compute the controllable margin and the return on investment for 2020. Controllable margin $ 106970 Return on investment for 2020 19 % (b) Compute the controllable margin and the expected return on investment for 2021 for each proposed alternative. (Round RC decimal place, eg. 1.5%) Alternative 1 Alternative 2 The controllable margin $ I The expected return on investment