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-$792, 700 budget, $799, 328 actual; controllable fixed costs-$301, 700 budget, $304, 400 actual. Average operating assets for the year were $1, 964,000. Prepare a responsibility report for the Plastics Division beginning with contribution margin. (Round ROI to 1 decimal place, e.g. 1.5.)