$-$Sales Actual: $$1,401,000$ and the comparison with budget is $101,000$ and favorable

$-$Variable cost of goods sold Actual: $680,000$ and the comparison with budget is $55,000$ unfavorable

$-$Variable selling and admin expenses Actual: $125,000$ and the comparison with budget is $26,000$ unfavorable

$-$Controllable fixed Cost of goods sold Actual:$169,000$ and the comparison with budget is on target

$-$Controllable fixed selling and administrative expenses Actual: $79,000$ and the comparison with budget is on target

Compute the expected ROl in $2027$ for the Home Division, assuming the following independent changes to actual data. $($Round ROl to $2$ decimal places, e$.$g$.1\mathrm{.}57\%.)$

The expected ROI

$1.$ Variable selling and administrative expenses are decreased by $5\%.$

$2.$Average operating assets are decreased by $20\mathrm{.}0\%.$

$3.$ Sales are increased by $$199,000,$ and this increase is expected to increase contribution margin by $$84,000.$