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$792,700 budget, $799,328 actual; controllable fixed costs$301,700 budget, $304,400 actual. Average operating assets for the year were $1,964,000. 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%.)