For the year ending December 31,2020, Cobb Company accumulates the following data for the Plastics Division which it operates as an investment center: contribution margin $742,800 budget, $759,800 actual; controllable fixed costs $298,400 budget, $305,300 actual. Average operating assets for the year were $2,020,000. Prepare a responsibility report for the Plastics Division beginning with contribution margin for the year ending December 31,2020. (Round ROI to 1 decimal place, eg. 1.5\%)