The service division of Raney Industries reported the following results for 2020 . 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 $125,000, with no change in controllable margin. 2. Increase sales $100,000, with no change in the contribution margin percentage. Compute the controllable margin and the retum on irtvestment for 2020 . Controllable margin 5 Return on investment for 2020 % Compute the controllable margin and the expected return on investment for 2021 for each proposed alternative. (Round ROI to 1 decimal ploce, es. 1.5\%)