For the year ending December 31,2022 , Waterway Company accumulates the following data for the Plastics Division, which it operates as an investment center: contribution margin $669,900 budget, $685,225 actual; controllable fixed costs$298,200 budget, $303,200 actual. Average operating assets for the year were $2,065,000. 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. 1.5% )