Westerville Company reported the following results from last years operations:

Sales	$	1,200,000
Variable expenses		420,000
Contribution margin		780,000
Fixed expenses		600,000
Net operating income	$	180,000
Average operating assets	$	600,000

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
Fixed expenses	$	99,000

The companys minimum required rate of return is 20%.

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 margin related to this years investment opportunity?