The data for an investment center is given below. 
The controllable margin is $615,000.
Instructions
Compute the return on investment for the center for 2010.
Definitions:
Risk Assessment
The process of identifying, analyzing, and evaluating the levels of risk facing an entity, project, or investment.
Bank Reconciliation
is the process of matching the balances in an entity ’s accounting records for a cash account to the corresponding information on a bank statement, to ensure records are consistent.
Notes Receivable
A written promise that obligates a borrower to repay a specific amount of money, with or without interest, to a lender at a future date or on demand.
Interest Revenue
Income a company earns from its cash deposits, investments, or other interest-bearing accounts.
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