Foster Gardening manufactures and sells garden supplies. Last month, Foster had a controllable margin of $1.6 million, which was lower than the budgeted $1.8 million. If average operating assets were valued at $7 million, what was the difference in ROI between the budgeted and actual amounts? O 1.98% unfavorable 3.12% favorable O 2.47% favorable O 2.85% unfavorable