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An investment centre generated a contribution margin of $199900, controllable fixed costs of $99000 and sales of $991000. The centre's average operating assets were $403600.

An investment centre generated a contribution margin of $199900, controllable fixed costs of $99000 and sales of $991000. The centre's average operating assets were $403600. How much is the return on investment?

A. 25%

B. 50%

C. 74%

D. 171%

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