Flint 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. Actual Sales $1,400,000 Comparison with Budget $101.000 favorable 56,000 unfavorable 25,000 unfavorable Variable cost of goods sold 670,000 Variable selling and administrative expenses 124,000 171,000 On target Controllable fixed cost of goods sold Controllable fixed selling and administrative expenses 83,000 On target Average operating assets for the year for the Home Division were $2,000,000, which was also the budgeted amount Prepare a responsibility report for the Home Division. (List variable costs before fixed costs. Round ROI to 2 decimal places, e.g. 1.57%.) AR 09 tv C