just need the answer of b part a3

The sports equipment division of Daniel Jackson Company is operated as a profit centre. Sales for the division were budgeted for 2022 at $899,000. The only variable costs budgeted for the division were cost of goods sold ($440,000) and selling and administrative costs ($60,000). Fixed costs were budgeted at $103.000 for cost of goods sold, $92,000 for selling and administrative costs, and $74,000 for noncontrollable fixed costs. Actual results were as follows: \begin{tabular}{l|l|} \hline Fived & 74,000 \\ \hline Noncontrollable fixed costs & 95,000 \\ \hline \end{tabular} Prepare a responsibility report for the sports equipment division for 2022, (thist voriable costs before fixed costs. If an answer is zera. please enter 0 . Do not leave any fields blank) Assume the division is an investment centre, and average operating assets were $1,000.000. Calculate ROI. (Round ROI to 1 decimal place, es. 1.5\%)