For the year ending December 31, 2022, Crane Company accumulates the following data for the Plastics Division, which it operates as an investment center: contribution margin-$593,700 budget, $605,222 actual; controllable fixed costs-$297,600 budget. $303,200 actual. Average operating assets for the year were $1,974,000. 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%) CRANE COMPANY Plastics Division Responsibility Report Budget Save for Later % $ Actual $ Difference Favorable Unfavorable Neither Favorable nor Unfavorable %