Blossom Company manufactures a variety of tools and industrial equipment. The company operates through three divisions. Each division is an investment center. Operating data for the Home Division for the year ended December 31, 2022, and relevant budget data are as follows. Average operating assets for the year for the Home Division were $2,000,000 which was also the budgeted amount. Budget Actual Sales $1400000 $1500000 Variable Costs Cost of Goods Sold 670000 Selling and Administrative Total Variable Costs Contribution Margin Controllable Direct Fixed Costs Selling and Administrative Total Controllable Direct Fixed Costs Controllable Margin ROI Neither Favorable \begin{tabular}{l} et \\ \hline 400000 \\ \hline \\ \hline 670000 \\ \hline \end{tabular} Actual nor Unfavorable Favorable Unfavorable 124000 Unfavorable