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For its three investment centres, Stahl Company accumulates the following data: The centres expect the following changes in the next year: Centre I a 15\% increase in sales; Centre II a $319,720 decrease in costs; and Centre III a $487,480 decrease in average operating assets. Calculate the expected return on investment for each centre. Assume Centre I has a contribution margin percentage of 70%. (Round ROI to 2 decimal places, e.g. 1.57\%.) For the quarter ended March 31, 2020, Westphal Company accumulates the following sales data for its product, Garden-Tools: $355,000 budgeted; $339,200 actual. Prepare a static budget report for the quarter