Sales $ $3,744,0006\%+$ improvement

Cost of goods sold $ $2,880,0000\%$

Variable expenses $ $480,0009\mathrm{.}0\%$ reduction

Fixed expenses $ $187,2000\%$

Inventory $ $471,00010\%$ reduction

Accounts receivable $ $279,0000\%$

Other current assets $ $687,0000\%$

Fixed assets $ $468,0000\%$

Calculate ROA with changes and without changes.

Would you go forward with this proposal to improve quality?