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$780,680 budget, $791,668 actual; controllable fixed costs$301,400 budget, $304,400 actual. Average operating assets for the year were $1,997,000. Prepare a responsibility report for the Plastics Division beginning with contribution margin.