Assume the division is an investment center, and average operating assets were $1,000,000. The noncontrollable frxed costs are controllable at the investment center level. Compute ROI using the actual amounts. (Round ROI to 1 decimal place, eg. 1.5.) Return on investment % The Sports Equipment Division of Harrington Company is operated as a profit center. Sales for the division were budgeted for 2020 at $896,000. The only variable costs budgeted for the division were cost of goods sold ($439,000) and selling and administrative ($65,000). Fixed costs were budgeted at $100,000 for cost of goods sold, $93,000 for selling and administrative, and $73,000 for noncontrollable fixed costs. Actual results for these items were: tion 3 of 4 Unfavorable Neither Favorable nor Unfavorable