You are provided the following information about three companies:

	Mickey	Charles	Mantle
Inventory	185,182	318,417	288,427
LIFO reserve, beginning		185,424
LIFO reserve ending		208,157
Cost of goods sold	864,197	994,538	1,047,659
Inflation factor			6%
Net income	209,130	188,249	216,417
Total assets	786,174	648,199	814,284
Inventory method	FIFO	LIFO	Average cost

Calculate the return on assets for the inventory method they use and recalculate it making them comparable.