The service division of Sarasota Industries reported the following results for 2025 . Management is considering the following independent courses of action in 2026 in order to maximize the return on investment for this division. 1. Reduce average operating assets by $135,000, with no change in controllable margin. 2. Increase sales $108,000, with no change in the contribution margin percentage. Compute the controllable margin and the return on investment for 2025 . Controllable margin $ Return on investment for 2025 % Compute the controllable margin and the expected return on investment for 2026 for each proposed alternative. (Round answer to one decimal place (e.g., 15.2\%).)