Mannisto Inc. uses the FIFO Inventory cost flow assumption. In a year of rising costs and prices, the firm reported net income of $200,246 and average assets of $1,465,400. If Mannisto had used the LIFO cost flow assumption in the same year, its cost of goods sold would have been $42.030 more than under FIFO, and its average assets would have been $39,520 less than under FIFO. Required: a. Calculate the firm's ROI under each cost flow assumption (FIFO and LIFO). (Enter your answers as percentages rounded to 1 decimal place (i.e., 12.2%).) FIFO L IFO b. Suppose that two years later costs and prices were falling. Under FIFO, net income and average assets were $243,686 and $1.772.970, respectively. If LIFO had been used through the years, Inventory values would have been $44,060 less than under FIFO, and current year cost of goods sold would have been $19,278 less than under FIFO. Calculate the firm's ROI under each cost flow assumption (FIFO and LIFO). (Enter your answers as percentages rounded to 1 decimal place (.e., 12.2%).) FIFO L IFO ROL % %