Quigley Inc. is considering two financial plans for the coming year. Management expects sales to be $600 comma 000, operating costs to be $455 comma 000, assets to be $300 comma 000, and its tax rate to be 30%. Under Plan A, Quigley’s balance sheet would be comprised of 30% debt and 70% equity, and the interest rate on the debt would be 3%. Under Plan B, Quigley's balance sheet would be comprised of 70% debt and 30% equity, and the interest rate on the debt would be 8%. Sales, operating costs, assets, and the tax rate are not affected by amount of debt Quigley uses. Ignore non-debt liabilities such as accounts payable. Compute ROE under each alternative.