I have the charts filled in already, just need the ROI.

Assume the division is an investment center, and average operating assets were $1,000,000. The noncontrollable fixed costs are controllable at the investment center level. Compute ROl using the actual amounts. (Round ROI to 1 decimal place, e.g. 1.5.) Return on investment Sales 903,000 $ 885,000 Variable Costs Cost of Goods Sold 443,000 414,000 Selling and Administrative 64,000 65,000 Total Variable Costs 507000 479000 Contribution Margin 396000 406000 Controllable Fixed Costs Cost of Goods Sold 100000 108000 Selling and Administrative 90000 75000 Total Controllable Fixed Costs 190000 183000 Controllable Margin 206,000 $ 223000