estimates $($contained in the following table$).$ Top management has told you that it will accept any proposal that you come up with, provided that it improves the return on assets measure by at least $25$ percent. Use Figure $2\mathrm{.}3.$CategoryCurrent ValuesEstimated Impact of TQMSales$ $2,691,0009\%+$ improvementCost of goods sold$ $2,070,0000\%$ Variable expenses$ $345,0008\mathrm{.}2\%$ reductionFixed expenses$ $134,5500\%$ Inventory$ $519,00030\%$ reductionAccounts receivable$ $282,0000\%$ Other current assets$ $561,0000\%$ Fixed assets$ $543,0000\%$ Calculate ROA with changes and without changes.Would you go forward with this proposal to improve quality?