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For its three investment centers, Gerrard Company accumulates the following data: Sales Controllable margin Average operating assets 5,052,000 8,037,000 12,047,000 $1,989,000 $3,909,000 $4,056,000 959,880 2,250,360 3,614,100 Compute the return on investment (ROI) for each center. The return on investment