The following data pertain to Dakota Division's most recent year of operations.
| Income | $ | 3,000,000 | |
| Sales revenue | 60,000,000 | ||
| Average invested capital | 30,000,000 | ||
| Required: |
Which of the following ways could improve the Dakota Division's ROI to 16 percent? (You may select more than one answer.) |
 | Improve the sales margin to 7 percent by increasing income to $4,200,000. | |
 | Improve the sales margin to 8 percent by increasing income to $4,800,000. | |
| Improve the turnover to 3.2 by decreasing average invested capital to $18,750,000. | |
| | Improve the turnover to 3.305 by decreasing average invested capital to $18,154,312. |