For the year ended December 31, 2020, Sanjay Company accumulated the following data for the plastics division, which it operates as an investment centre: contribution margin-$700,000 budgeted, $715,000 actual; controllable fixed costs-$300,000 budgeted, $309,000 actual. Average operating assets for the year were $2,000,000. Prepare a responsibility report for the plastics division, beginning with the contribution margin. (Round ROI to 1 decimal place, e.g. 1.5%.) SANJAY COMPANY Plastics Division Responsibility Report For the Year Ended December 31, 2020 Description Budget Actual Variance Contribution Margin 4 Favourable Unfavourable Neither Favourable nor Unfavourable