For the year ending December 31, 2017, Flounder Company accumulates the following data for the Plastics Division which it operates as an investment center contribution margin-$704,000 budget, $718,900 actual controllable fixed costs $274,000 budget. $276,000 actual. Average operating assets for the year were $2,150,000. Prepare a responsibility report for the Plastics Division beginning with contribution margin (Round ROI to 1 decimal place, s. 15) FLOUNDER COMPANY Plastics Division Responsibility Report For the Year Ended December 31, 2017 : Difference Favorable/Unfavorable Neither Favorable nor Unfavorable Budget Actual Contribution Margin Favorable Controllable Fixed Costs Unfavorable Controllable Margin Favorable Seturn on investment vorable