D. The Hilal Company uses a responsibility reporting system to measure the performance of its three investment centers: A, B, and C. Segment performance is measured using a system of responsibility...

Extracted text: D. The Hilal Company uses a responsibility reporting system to measure the performance of its three investment centers: A, B, and C. Segment performance is measured using a system of responsibility reports and return on investment calculations. The allocation of resources within the company and the segment managers' bonuses are based in part on the results shown in these reports. Recently, the company was the victim of a computer virus that deleted portions of the company's accounting records. This was discovered when the current period's responsibility reports were being prepared. The printout of the actual operating results appeared as follows. A Service revenue 24 $450,000 $ ? Variable costs 5,000,000 320,000 Contribution margin 180,000 380,000 Controllable fixed costs 1,500,000 Controllable margin 70,000 176,000 Average operating assets 25,000,000 1,600,000 Return on investment 12% 10% Instructions Determine the missing pieces of information above.