You work for a consumer$-$packaged goods $($CPG$)$ company that sells $$650$ million of a particular product. The company is considering shortening the promised delivery times from $3$ days to $2$ days. You estimate that sales will increase by $6\%$ and COGS will increase by $6\%$ with this policy change. You further reason that shortening delivery times will affect other costs. Specifically, you estimate that the added logistics expense will increase variable costs by $10\%,$ inventory costs will increase by $10\%,$ and fixed assets will increase by $25\%$ to meet those delivery promises $($because you will have to build more facilities$).$ Below is the currentstate $($baseline$)$ accounting data for the product.

$\backslash$table$[[$Category$,$Amount $($millions of $$\text{'}$s$)],[$Sales$,650],[$COGS$,405],[$Variable Costs,$110],[$Fixed Costs,$45],[$Inventory$,245],[$Accounts Receivable,$72],[$Other Current Assets,$15],[$Fixed Assets,$100]]$

What is the return on assets $($ROA$)$ using the Strategic Profit Model for the future state