The service division of Raney Industries reported the following results for 2017. Sales Variable costs Controllable fixed costs Average operating assets $557,600 334,560 94,300 646,400 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 $126,800, with no change in controllable margin. 2. Increase sales $105,300, with no change in the contribution margin percentage