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$612,450 budget, $630,396 actual; controllable fixed costs$298,800 budget, $304,200 actual. Average operating assets for the year were $2,091,000.

Prepare a responsibility report for the Plastics Division beginning with contribution margin for the year ending December 31st, 2020.