For its three investment centers, Marigold Company accumulates the following data.

II

Sales

$$1,880,000$

$$3,760,000$

$$3,760,000$

Controllable margin

$1,316,000$

$1,880,000$

$3\mathrm{.}384\mathrm{.}000$

Average operating assets

$4\mathrm{.}700,000$

$7\mathrm{.}520,000$

$9\mathrm{.}400,000$

Compute the return on investment $($ROl$)$ for each center.

Return on

investment

$28$

$32$