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or its three investment centres, Stahl Company accumulates the following data:

Centre I Centre II Centre III

Sales $2,069,000 $3,918,000 $4,087,000

Controllable margin 945,440 2,011,750 3,615,300

Average operating assets 4,976,000 8,047,000 12,051,000

Calculate the return on investment (ROI) for each centre.

The return on investment

Centre I  %?

Centre II %?

Centre III %?



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