Accessibility tab summary: A table is provided in cells A$2$ to D$10.$ Statement of requirement is provided in rows $12$ to $16.$ A table for student presentation is presented in cells A$18$ to D$26.$

Category Current Input Values Lean Input Values Innovation Input Values

Sales $$15,700,000\mathrm{.}00$ $$15,700,000\mathrm{.}00$ $$17,270,000\mathrm{.}00$

Cost of Goods Sold $$13,345,000\mathrm{.}00$ $$11,877,050\mathrm{.}00$ $$12,952,500\mathrm{.}00$

Variable Expenses $$942,000\mathrm{.}00$ $$800,700\mathrm{.}00$ $$863,500\mathrm{.}00$

Fixed Expenses $$942,000\mathrm{.}00$ $$847,800\mathrm{.}00$ $$942,000\mathrm{.}00$

Inventory $$1,570,000\mathrm{.}00$ $$1,256,000\mathrm{.}00$ $$1,727,000\mathrm{.}00$

Accounts Receivable $$849,000\mathrm{.}00$ $$679,200\mathrm{.}00$ $$849,000\mathrm{.}00$

Other Current Assets $$729,000\mathrm{.}00$ $$729,000\mathrm{.}00$ $$801,900\mathrm{.}00$

Fixed Assets $$888,000\mathrm{.}00$ $$888,000\mathrm{.}00$ $$888,000\mathrm{.}00$

Required:

Note: Use cells A$2$ to D$10$ from the given information to complete this question.

Calculate the ROA for current values, lean values, and innovation values.