For the year ending December 31, 2020, Cobb Company accumulates the following data for the Plastics Division which it operates as an investment center: contribution margin-$652,320 budget, $660,967 actual; controllable fixed costs-$301,500 budget. $304,300 actual. Average operating assets for the year were $1.949,000. Prepare a responsibility report for the Plastics Division beginning with contribution margin for the year ending December 31, 2020. (Round ROI to 1 decimal place, e.g. 1.5%.) COBB COMPANY Plastics Division Responsibility Report For the Year Ended December 31, 2020 Budget Actual $ Difference Favorable Unfavorable Neither Favorable nor Unfavorable