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For its three investment centers, Whispering Winds Company accumulates the following data: I II III Sales $2,240,000 $4,480,000 $4,480,000 Controllable margin 1,512,000 2,150,400 3,920,000 Average

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

I II III

Sales $2,240,000 $4,480,000 $4,480,000

Controllable margin 1,512,000 2,150,400 3,920,000

Average operating assets 5,600,000 8,960,000 11,200,000

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

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