The Shepard Company balance sheet and income statement are provided below: The Shepard Company Balance Sheet December 31, Year 1 Assets Cash $ 40,000 Accounts receivable 52,000 Inventory 80,000 Plant and equipment, net of depreciation 280,000 Land held for future plant expansion 76,000 Total assets $ 528,000 Liabilities and Stockholders' Equity Accounts payable $ 45,000 Notes payable 58,000 Capital stock, no par 240,000 Retained earnings 185.000 Total liabilities and stockholders' equity $ 528,000 The Shepard Company Income Statement For the Year Ended December 31, Year 1 Sales $ 330,000 Less variable costs: Manufacturing 68,000 Selling and administrative 48,000 Selling and administrative 56,000 Net income $ 90,000 Required: 1) Compute the margin, turnover, and return on investment for The Shepard Company. 2) What is the advantage of expanding the ROI formula to measure margin and turnover separately