Comparative data for the following investment centers of Thorson Company are shown below.

DeKalb

Madison

Ann Arbor

Urbana

Controllable margin

$ 48,000

(b)

‘120,000

$100 000

Average operating assets

400,000

500,000

800,000

(d)

Return on investment

(a)

14%

(Cl

-12%

Instructions

Compute the missing amounts using the ROI formula.