The south division of flint co reported the following data for the current year

sales $3,100,000$

variable costs $2,046,000$

controllable fixed costs $590,000$

average operating costs $5,000,000$

Top management is unhappy with the investment center's ROI. it asks the manager of the south division to submit plans to improve ROI in the net year. the management believes it is feasible to consider the following independent courses of action.

$1.$ increae sales by $300,000$ with no change in the contribution margin percentage.

$2.$ reduce variable costs by $155,000.$

$3.$ reduce average operating assets by $4\mathrm{.}00\%.$

a$)$ Compute the ROI for the current year.....round to two decimal places.

b$)$ using the ROI equation,compute the ROI under each of the propsed courses of action $($from above numbers $1,2,$and $3)$ action $1\%$ action $2\%$ action $3\%$