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-$669, 900 budget, $685, 225 actual; controllable fixed costs-$298, 200 budget, $303, 200 actual. Average operating assets for the year were $2, 065,000. Prepare a responsibility report for the Plastics Division beginning with contribution margin. (Round ROI to 1 decimal place, e.g. 1.5.)