For its three investment centres, Stahl Company accumulates the following data:

Centre I

Sales$2,019,000

Controllable margin 834,360

Average operating assets 4,908,000

Centre II

Sales$3,952,000

Controllable margin 2,539,200

Average operating assets 7,935,000

Centre III

Sales$3,943,000

Controllable margin 4,354,560

Average operating assets 12,096,000

Calculate the return on investment (ROI) for each centre.

Centre I %

Centre II %

Centre III %