Brief Exercise 10-8 For the year ending December 31, 2017, Cobb Company accumulates the following data for the Plastics Division which it operates as an investment center: contribution margin$766,010 budget, $773,964 actual; controllable fixed costs$299,800 budget, $303,700 actual. Average operating assets for the year were $2,027,000. Prepare a responsibility report for the Plastics Division beginning with contribution margin. (Round ROI to 1 decimal place, e.g. 1.5.)