AYAYAI COMPANY Sports Equipment Division Responsibility Report For the Year Ended December 31, 2025 i \begin{tabular}{|l|l|} \hline 505920 & i \\ \hline \end{tabular} 39680 Favorable Unfavorable Favorable 13640 Favorable i Unfavorable i Favorable Favorable Favorable Assume the division is an investment center, and average operating assets were $1,240,000. The noncontrollable fixed costs are controllable at the investment center level. Compute ROI using the actual amounts. (Round ROI to 1 decimal place, e.g. 1.5\%.) Return on investment % The Sports Equipment Division of Ayayai Company is operated as a profit center. Sales for the division were budgeted for 2025 at $1,116,000. The only variable costs budgeted for the division were cost of goods sold ($545,600) and selling and administrative ($74,400). Fixed costs were budgeted at $124,000 for cost of goods sold, $111,600 for selling and administrative, and $86,800 for noncontrollable fixed costs. Actual results for these items were: The Sports Equipment Division of Ayayai Company is operated as a profit center. Sales for the division were budgeted for 2025 at $1,116,000. The only variable costs budgeted for the division were cost of goods sold ($545,600) and selling and administrative ($74,400). Fixed costs were budgeted at $124,000 for cost of goods sold, $111,600 for selling and administrative, and $86,800 for noncontrollable fixed costs. Actual results for these items were: AYAYAI COMPANY Sports Equipment Division Responsibility Report For the Year Ended December 31, 2025 Budget Actual Sales Variable Costs Cost of Goods Sold \begin{tabular}{|l|l|} \hline 545600 & i \\ \hline \end{tabular} \begin{tabular}{|l|l|} \hline 505920 & i \\ \hline \end{tabular} Selling and Administrative Controllable Fixed Costs Cost of Goods Sold \begin{tabular}{|l|l|} \hline 124000 & i \\ \hline \end{tabular} \begin{tabular}{|l|l|} \hline 130200 & i \\ \hline \end{tabular} Selling and Administrative