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- $782,200 budget, $790,220 actual; controllable fixed costs- $297,400 budget, $303,400 actual. Average operating assets for the year were $2,020,000. 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\%.)