Compute the ROI as asked below

Division for the year ended December 31, 2022, and relevant budget data are as follows. Actual Comparison with Budget Sales $1,401,000 $100,000 favorable Variable cost of goods sold 680,000 55,000 unfavorable Variable selling and administrative expenses 126,000 24,000 unfavorable Controllable fixed cost of goods sold 170,000 On target Controllable fixed selling and administrative expenses 81,000 On target Average operating assets for the year for the Home Division were $2,000,000, which was also the budgeted amount. Compute the expected ROI in 2022 for the Home Division, assuming the following independent changes to actual data. (Round ROI to 2 decimal places, e.g. 1.57%.) The expected ROI (1) Variable selling and administrative expenses are decreased by 7%. % (2) Average operating assets are decreased by 20.0%. % (3) Sales are increased by $201,000, and this increase is expected to increase contribution margin by $85,000. %