$23\mathrm{.}4$ Investment Centers

Hunter Accessories' investment center records sales of $$12,700,000,$ variable costs of $$8,200,000,$ controllable fixed costs of $$2,100,000,$ and an ROI of $16\%.$ What are the average operating assets of Hunter?

$$384,000$

$$1,696,000$

$$28,125,000$

$$15,000,000$