Westerville Company reported the following results from last years operations:

Sales	$	1,000,000
Variable expenses		300,000
Contribution margin		700,000
Fixed expenses		500,000
Net operating income	$	200,000
Average operating assets	$	625,000

At the beginning of this year, the company has a $120,000 investment opportunity with the following cost and revenue characteristics:

Sales	$	200,000
Contribution margin ratio		60	% of sales
Fixed expenses	$	90,000

The companys minimum required rate of return is 15%.

Required:

1. What is last years margin %?

2. What is last years turnover? (Round your answer to 1 decimal place.)

3. What is last years return on investment (ROI)?

4. What is the turnover related to this years investment opportunity? (Round your answer to 2 decimal places.)

5. What is the ROI related to this years investment opportunity? (Round your answer to the nearest whole percent.)