Championship Corporation$$s three divisions had the following operating data during $20$X$1.$

Jordan Pippen Rodman

Total assets $$450,000$ $$320,000$ $$220,000$

Variable costs $90,000135,00050,000$

Revenue $200,000250,000170,000$

Controllable fixed costs $40,00060,00050,000$

Compute return on investment $($ROI$)$ for JORDAN.

$18\mathrm{.}3\%$

$16\mathrm{.}5\%$

$12\mathrm{.}7\%$

$15\mathrm{.}6\%$

$$17,250$ Unfavorable

$$12,000$ Unfavorable

$$12,000$ Favorable

$$17,250$ Favorable