The service division of Riverbed Industries reported the following results for $2022.$

Sales

$$530,000$

Variable costs

$318,000$

Controllable fixed costs

$66,250$

Average operating assets

$662,500$

Management is considering the following independent courses of action in $2023$ in order to maximize the return on investment for this division.

Reduce average operating assets by $$132,500,$ with no change in controllable margin.

Increase sales $$106,000,$ with no change in the contribution margin percentage.

$($a$)$

Compute the controllable margin and the return on investment for $2022.$

Controllable margin

$

Return on investment for $2022\%$