Data for the investment centers for Kaspar Company are given in BE24-9. The centers expect the following changes in the next year: (I) increase sales 15%; (II) decrease costs $400,000; (III) decrease average operating assets $500,000. Compute the expected return on investment (ROI) for each center. Assume center I has a contribution margin percentage of 70%.

Data From BE 24-9:

For its three investment centers, Kaspar Company accumulates the following data:

                    

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