For the year ending December 31, 2022, Sheffield Company accumulates the following data for the Plastics Division, which it operates as an investment center: contribution margin-$766,010 budget, $773,964 actual; controllable fixed costs-$299,800 budget, $303,700 actual. Average operating assets for the year were $2,027,000. 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%.) $ SHEFFIELD COMPANY Plastics Division Responsibility Report Budget Actual % $ Difference Favorable Unfavorable Neither Favorable nor Unfavorable % %