For the year ending December 31, 2017, Cobb Company accumulates the following data for the Plastics Division which it operates as an investment center: contribution margin$778,660 budget, $788,868 actual; controllable fixed costs$297,700 budget, $303,900 actual. Average operating assets for the year were $2,004,000. Prepare a responsibility report for the Plastics Division beginning with contribution margin. (Round ROI to 1 decimal place, e.g. 1.5.)