Westerville Company reported the following results from last year's operations: Sales Variable expenses Contribution margin Fixed expenses Net operating income $ 1,800,000 740,000 1,060,000 700,000 $ 360,000 Average operating assets $ 1,200,000 At the beginning of this year, the company has a $400,000 investment opportunity with the following cost and revenue characteristics: Sales $ 600,000 Contribution margin ratio 60 % of sales $ 288,000 Fixed expenses The company's minimum required rate of return is 10%. 5. What is the ROI related to this year's investment opportunity? ROI %