Top management is unhappy with the investment centers return on investment (ROI). It asks the manager of the South Division to submit plans to improve ROI in the next year. The manager believes it is feasible to consider the following independent courses of action.

The South Division of Wiig Company reported the following data for the current year. of Wig Company reported th Sales Variable costs Controllable fixed costs Average operating assets $2,996,000 2,007,320 604,900 4,915,300