For the year ending December $31,2022,$ Crane Company accumulates the following data for the Plastics Division, which it operates as an investment center: contribution margin $-$$$593,700$ budget, $$605,222$ actual; controllable fixed costs $-$$$297,600$ budget, $$303,200$ actual. Average operating assets for the year were $$1,974,000.$

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$.1\mathrm{.}5\%.)$