Blue Spruce 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 wos also the budgeted amount. (a) Prenare a responsibility report for the Home Divition. (List variable cosis before fixed costs. Round ROI to 2 decimal places, e-3. 1.57%. Prepare a responsibility report for the Home Division, fList varioble costs before fixed costs. Round ROI to 2 decimal places, e.3. 1.57\%.)