The service division of raney industries reported the following results for 2017. sales $532,400 variable costs 319,440 controllable fixed costs 87,300 average operating assets 623,500 management is considering the following independent courses of action in 2018 in order to maximize the return on investment for this division. 1. reduce average operating assets by $129,900, with no change in controllable margin. 2. increase sales $106,500, with no change in the contribution margin percentage.