For the year ending December 31,2022, Bonita Company accumulates the following data for the Plastics Division, which it operates as an investment center: contribution margin- $780,680 budget, $791,668 actual; controllable fixed costs $301,400 budget, $304,400 actual. Average operating assets for the year were $1,997,000. 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, eg. 1.5\%.) eTextbook and Media Difference Favorable Unfavorable Neither Favorable Actual nor Unfavorable $ $ % % % eTextbook and Media