For its three investment centers, Gerrard Company accumulates the following data:

Compute the return on investment (ROI) for each center.

Please include any necessary calculations.

Sales Controllable margin Average operating assets $1,946,000 $4,012,000 $3,903,000 1,002,800 2,177,010 3,628,800 014,000 8,063,000 12,096,000