Budget Actual Sales $ 1,298,000 1,399,000 Variable Costs Cost of Goods Sold 624,000 680,000 Selling and Administrative V 99,000 124,000 Total Variable Costs 723,000 804,000 Contribution Margin 575,000 595,000 Controllable Direct Fixed Costs Cost of Goods Sold 171,000 171,000 Selling and Administrative 81,000 81,000 Total Controllable Direct Fixed Costs v 252,000 252,000 Controllable Margin V 323,000 $ 343,000 ROI 16.15 % 17.15 %1,399,000 $ 101,000 Favorable 680,000 56,000 i Unfavorable 124,000 i 25,000 i Unfavorable 804,000 i 81,000 i Unfavorable V 595,000 20,000 Favorable V 171,000 i Neither Favorable nor Unfavorable 81,000 i Neither Favorable nor Unfavorable v 252,000 i i Neither Favorable nor Unfavorable $ 343,000 20,000 Favorable 17.15 % 1.00 % FavorableCompute the expected ROI in 2022 for the Home Division, assuming the following independent changes to actual data. {Hamid R0! to 2 decimi places, 2.5. 1.5 m {1] Variable selling and administrative expenses are decreased by 6%. 96 {2) Average operating assets are decreased by 12. 5%. |:| 36 (3] Sales are increased by $ 200.000. and this increase is expected to increase \\:I 96 contribution margin by $ 86.000