Category Current Input Values Lean Input Values Innovation Input Values

Sales $$14,900,000$ $$14,900,000$ $$16,390,000$

Cost of goods sold $$12,665,000$ $$11,398,500$ $$12,292,500$

Variable expenses $$894,000$ $$715,200$ $$819,500$

Fixed expenses $$894,000$ $$715,200$ $$894,000$

Inventory $$1,490,000$ $$1,117,500$ $$1,639,000$

Accounts receivable $$882,000$ $$837,900$ $$882,000$

Other current assets $$894,000$ $$894,000$ $$1,117,500$

Fixed assets $$750,000$ $$750,000$ $$750,000$

Required:

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