Using the following data, estimate the new Return on Investment if there is a 5% increase in sales - with average operating assets as the base.

Sales	$2,697,721
Contribution margin	33%
Controllable fixed costs	297,312
Average operating assets	$4,926,097

Round to two decimal places. Be sure to enter the answer as a percentage but do not include the % sign.

Using the following data, estimate the new Return on Investment if there is a 9% decrease in variable and fixed costs- with average operating assets as the base.

Sales	$2,903,527
Contribution margin	32%
Controllable fixed costs	201,761
Average operating assets	$5,201,980

Round to two decimal places. Be sure to enter the answer as a percentage but do not include the % sign.

Using the following data, estimate the new Return on Investment if there is a 12% decrease in the average operating assets - with the new average operating assets as the base.

Sales	$3,551,231
Contribution margin	33%
Controllable fixed costs	225,725
Average operating assets	$5,747,430

Round to two decimal places. Be sure to enter the answer as a percentage but do not include the % sign.