Brief Exercise 22-9 For its three investment centers, Gerrard Company accumulates the following data: Sales Controllable margin Average operating assets $2,016,000 $4,043,000 $4,021,000 1,179,600 2,529,600 4,460,720 4,915,000 7,905,000 12,056,000 Compute the return on investment (ROI) for each center. The return on investment