Data concerning the most recent year appear below:
Sales ............... $ 14,040,000
Net operating income ......... $ 1,193,400
Average operating assets ....... $ 5,200,000
The Chief Financial Officer of the company believes a more realistic scenario would be a $4 million increase in sales, requiring an $2,016,000 increase in average operating assets, with a resulting $754,920 increase in net operating income. What would be the company's ROI in this scenario?