The data for an investment center is given below. 
The controllable margin is $440,000.
Instructions
Compute the return on investment for the center for 2016.
Definitions:
Sunk Cost
A cost that is not affected by subsequent decisions.
Manufacturing Productivity
measures the efficiency of the production process, typically quantified as the ratio of outputs produced to inputs used in the manufacturing process.
Internal Rate of Return
This is a financial metric used to estimate the profitability of potential investments, calculated as the rate of return that makes the net present value of all cash flows from a particular project equal to zero.
Net Cash Flows
The difference between a company's cash inflows and outflows over a specified period.
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