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Diving Unlimited manufactures and sells diving boards and other pool accessories. Last month, Diving Unlimited had a controllable margin of $580,000, which was higher than

Diving Unlimited manufactures and sells diving boards and other pool accessories. Last month, Diving Unlimited had a controllable margin of $580,000, which was higher than the budgeted $550,000. If average operating assets were valued at $3 million, what was the difference between budgeted and actual ROI?

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