"Brief Exercise 10-8 For the year ending December 31, 2020, Cobb Company accumulates the following data for the Plastics Division which it operates as an investment center: contribution margin- $658,580 budget, $676,782 actual controllable fixed costs -$301,100 budget, $305,400 actual. Average operating assets for the year were $1,986,000 Prepare a responsibility report for the Plastics Division beginning with contribution margin for the year ending December 31, 2020. (Round ROI to 1 decimal place .g. 1.5.) COBS COMPANY Plastics Division Responsibility Report For the Year Ended December 31, 2020 Difference Favorable Unfavorable Neither Favorable Budget Actual nor Unfavorable