Hill Enterprises wants to replace two old assembly machines with one new, more efficient assembly machine. The old machines are valued at $57,000 each. The new machine will cost $100,000. If Hill's controllable margin is $158,000 and their operating assets were valued at $600,000 before they bought the new machine, what will their new ROI be?

Select answer from the options below

24.57%

27.62%

26.96%

26.64%