Images.com is a small Internet retailer of high quality posters. The company has $800,000 in operating assets and fixed expenses of $160,000 per year. With this level of operating assets and fixed expenses, the company can support sales of up to $5 million per year. The company%u2019s contribution margin ratio is 10%, which means that an additional dollar of sales results in additional contribution margin, and net operating income, of 10 cents.

Required:
1.

Complete the following table showing the relationship between sales and return on investment (ROI).(Round your percentage answers to 2 decimal places. Omit the “$” and “%” signs in your response.)

Sales Net Operating
Income
Average
Operating
Assets
ROI
$4,500,000 $290,000 $800,000 %
$4,600,000 $ $800,000 %
$4,700,000 $ $800,000 %
$4,800,000 $ $800,000 %
$4,900,000 $ $800,000 %
$5,000,000 $ $800,000 %

2. What happens to the company’s return on investment (ROI) as sales increase? (Round your answer to 2 decimal places. Omit the “%” sign in your response.)

ROI (Click to select) decreases by will not change increases by %