For the year ending December 31, 2022, Coronado Company accumulates the following data for the Plastics Division, which it operates as an investment center: contribution margin $7716,020 budget, $724,336 actual; controllable fixed costs$301,900 budget, $304,300 actual. Average operating assets for the year were $1,972,000. 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\%.)