For its three investment centers, Ivanhoe Company accumulates the following data: I II III
Sales $1,906,000 $3,949,000 $4,008,000
Controllable margin 1,324,700 2,307,530 4,010,160
Average operating assets 5,095,000 7,957,000 12,152,000

The centers expect the following changes in the next year: (I) increase sales 10%; (II) decrease costs $430,100; (III) decrease average operating assets $530,500.

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