Cabell Products is a division of a major corporation. Last year the division had total sales of $25 , 320 , 000 , net operating income of $1 , 924 , 320 , and average operating assets of $6 , 000 , 000 . The company's minimum required rate of return is 10% . The division's return on investment (ROI) is closest to: 2.4% 6.1% 135.5% 32.1% .