You are selling a marketing plan to a company. Their primary product has a sales price of $98 per unit, variable costs of $44 per unit, and total fixed costs of $84,459 per year. Last year, they sold 57,419 units. You recommend that they raise their sales price to $112 per unit and implement your marketing plan which costs 125,235. You forecast that their sales would increase to 68,951 unit as a result of your plan.

Calculate the return on investment ROI of your plan.

Show your work.