Use the following information to determine the changes in the following: cost of service failures (including invoice discount, rehandling cost, lost sales), and net income, and Return on Assets. Average price per order $125 Gross margin per order $42 Annual orders 80,000 Of orders not filled correctly Rectified orders 70% With invoice discount $25 With additional handling $15 Orders refused 20% Warehousing cost $250,000 Other operating costs $650,000 Cash $1,000,000 Accounts receivable $500,000 Fixed assets $10,000,000 Tax rate 40% Transportation cost $350,000 Average inventory $700,000 Interest cost $400,000 Inventory Carrying Cost 10% per year