For the year ending December 31, 2022, Bramble Company accumulates the following data for the Plastics Division, which it operates as an investment center: contribution margin- $799,100 budge $807,988 actual; controllable fixed costs $300,100 budget, $303,000 actual. Average operating assets for the year were $1,996,000. Prepare a responsibility report for the Plastics Division beginning with contribution margin for the year ending December 31, 2022. (Round ROI to 1 decimal place, e.g. 1.5\%.)