|11Sales$2, 088, 000 $4 , 099, 000 $3, 947, 000Controllable margin1 , 290, 900 2, 329, 860 3, 964, 290Average operating assets4 , 965 , 000 8, 034, 000 12 , 013 , 000Compute the return on investment ( ROI ) for each center .11|11The return on investment90
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