Westerville Company reported the following results from last years operations:

Sales	$	1,600,000
Variable expenses		700,000
Contribution margin		900,000
Fixed expenses		660,000
Net operating income	$	240,000
Average operating assets	$	1,000,000

At the beginning of this year, the company has a $325,000 investment opportunity with the following cost and revenue characteristics:

Sales	$	520,000
Contribution margin ratio		70	% of sales
Fixed expenses	$	312,000

The companys minimum required rate of return is 15%.

Foundational 11-6 (Algo)

6. What is the ROI related to this years investment opportunity?