*The data for an investment center is given below.

1/1/12 12/31/12

Current assets $ 300,000 $ 700,000

Plant assets 3,000,000 4,000,000

Idle plant assets 250,000 330,000

Land held for future use 1,200,000 1,200,000

The controllable margin is $760,000.

Instructions

What is the return on investment for the center for 2013?