Westerville Company reported the following results from last year's operations: Sales Variable expenses Contribution margin Fixed expenses Net operating income Average operating assets $ 1,200,000 420,000 780,000 600,000 $ 180,000 $ 600,000 At the beginning of this year, the company has a $137,500 investment opportunity with the following cost and revenue characteristics: Sales $ 220,000 Contribution margin ratio 60% of sales $ 99,000 Fixed expenses The company's minimum required rate of return is 20%. Foundational 11-6 (Algo) 6. What is the ROI related to this year's investment opportunity? ROI %