The headquarters of a national restaurant chain is trying to better understand the profitability of the Savannah location. Savannah's total assets are $3,500,000, consisting of $1,000,000 land, $2,000,000 buildings and equipment, and $500,000 intangibles. The net profit is $237,500, and the required rate of return is 15.0%. Savannah's return on investment ( (ROI) is: (round to nearest tenth of a percentage point)