Brief Exercise 23-10 For its three investment centers, Sheffield Company accumulates the following data: Sales Controllable margin Average operating assets I $1,940,000 1,358,000 4,956,000 II $3,938,000 1,969,000 7,957,000 III $3,914,000 3,522,600 12,189,000 The centers expect the following changes in the next year: (I) increase sales 16%; (II) decrease costs $396,000; (III) decrease average operating assets $504,000. Compute the expected return on investment (ROI) for each center. Assume center I has a controllable margin percentage of 70%. (Round ROI to 1 decimal place, e.g. 1.5%.) II The expected return on investment