Utease Corporation has several production plants nationwide. A newly opened plant in Dubuque produces and sells one product. The plant is treated, for responsibility accounting purposes, as a profit center. The unit standard costs for a production unit, with overhead applied based on direct labor hours, are as follows.

Manufacturing costs (per unit based on expected activity of 19,000 units or 39,900 direct labor hours):

Direct materials (2.6 pounds at $10)$26.00Direct labor (2.1 hours at $60)126.00Variable overhead (2.1 hours at $10)21.00Fixed overhead (2.1 hours at $20)42.00Standard cost per unit$215.00Budgeted selling and administrative costs:Variable$4per unitFixed$1,500,000

Expected sales activity: 15,000 units at $380 per unit

Desired ending inventories: 12% of sales

Assume this is the first year of operations for the Dubuque plant. During the year, the company had the following activity.

Units produced18,000Units sold16,500Unit selling price$375Direct labor hours worked37,300Direct labor costs$2,275,300Direct materials purchased50,800poundsDirect materials costs$508,000Direct materials used50,800poundsActual fixed overhead$1,000,000Actual variable overhead$299,000Actual selling and administrative costs$1,660,000

In addition, all over- or underapplied overhead and all product cost variances are adjusted to cost of goods sold.

f. Calculate the actual plant operating profit/loss for the year.

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h. Assume Utease Corporation is planning to change its evaluation of business operations in all plants from the prot center format to the investment center format. If the average invested capital at the Dubuque plant is $9,110,000, compute the return on investment (ROI) for the first year of operations. Use the DuPont method of evaluation to compute the return on sales (ROS) and capital turnover (CT) for the plant. (Round your percentage answers to 2 decimal places (i.e., 0.1234 should be considered as 12.34.\