Category Current Values Lean Proposal Innovation Proposal

Sales $ $17,250,000$ $ $17,250,000$ $ $21,735,000$

Cost of goods sold $ $14,662,500$ $ $12,903,000$ $ $16,301,250$

Variable expenses $ $1,035,000$ $ $828,000$ $ $1,086,750$

Fixed expenses $ $1,035,000$ $ $828,000$ $ $1,035,000$

Inventory $ $1,725,000$ $ $1,380,000$ $ $2,173,500$

Accounts receivable $ $714,000$ $ $678,300$ $ $714,000$

Other current assets $ $684,000$ $ $684,000$ $ $855,000$

Fixed assets $ $663,000$ $ $663,000$ $ $663,000$

a$.$ What is Noble Bicycles$$ current ROA?