The service division of Swfity Indsutries reported the following results of  Sales $ Variable Costs $ Controllable fixed costs $ Average operating assets $ Management is considering the 

following independent courses of action in  in order to maximize the return on investment for this division.  Reduce average operating assets by $ with no changing in controllable margin.  Increases sales

$ with no change in the contribution margin percentage. Compute the controllable margin and the return on investment for