For the year ending December $31,2022,$ Sheridan Company accumulates the following data for the Plastics Division, which it operates as an investment center: contribution margin $-$$$625,770$ budget, $$633,512$ actual; controllable fixed costs $-$$$299,200$ budget, $$303,100$ actual. Average operating assets for the year were $$1,921,000.$

Prepare a responsibility report for the Plastics Division beginning with contribution margin for the year ending December $31,2022.($Round ROI to $1$ decimal place, e$.$g$.1\mathrm{.}5\%.)$

SHERIDAN COMPANY

Plastics Division

Responsibility Report