For the year ending December 31, 2022, Sheridan Company accumulates the following data for the Plastics Division, which it operates as an investment center: contribution margin $625,770 budget, $633,512 actual; controllable fixed costs $299,200 budget, $303,100 actual. Average operating assets for the year were $1,921,000. 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\%.)