Current Attempt in Progress Blue Spruce Company manufactures a variety of tools and industrial equipment. The company operates through three divisions. Each division is an investment center. Operating data for the Home Division for the year ended December 31, 2022, and relevant budget data are as follows. Average operating assets for the year for the Home Division were $2,000,000, which was also the budgeted amount. BLUE SPRUCE COMPANY Home Division Responsibility Report December 31. 2022 Budget Sales Variable Costs Cost of Goods Sold Selling and Administrative Total Variable Costs Actual BLUE SPRUCE COMPANY Home Division Responsibility Report December 31. 2022 Difference Favorable Unfavorable Neither Favorable Actual $1399000 $ 100000 nor Unfavorable \begin{tabular}{|c|c|} \hline i & 680000 \\ \hline & 124000 \\ \hline & 804000 \\ \hline \end{tabular} \begin{tabular}{|l|l|} \hline 54000 & i \\ \hline 24000 & i \\ \hline \end{tabular} Unfavorable \begin{tabular}{rr|} \hline 78000 & i \\ \hline \end{tabular} Unfavorable Contribution Margin Controllable Direct Fixed Costs Cost of Goods Sold Selling and Administrative Total Controllable Direct Fixed Costs Controllable Margin ROI ROI eTextbook and Media 595000 \begin{tabular}{|r|r|} \hline 170000 & i \\ \hline 81000 & i \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline & 170000 & i & \\ \hline & 81000 & i & \\ \hline & 251000 & i & \\ \hline$ & 3440 & & $ \\ \hline & & & \\ \hline \end{tabular} eTextbook and Media 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% )