need help with the last portion

Problem 22-5A (Part Level Submission) Optimus Company manufactures a variety of tools and industrial equipment. The company operates through three divisions. Each division is an investment center. Operating data for the Home Division for the year ended December 31, 2017, and relevant budget data are as follows. Actual Sales Variable cost of goods sold Variable selling and administrative expenses Controllable fixed cost of goods sold Controllable fixed selling and administrative expenses $1,401,000 675,000 125,000 169,000 79,000 Comparison with Budget $101,000 favorable 55,000 unfavorable 26,000 unfavorable On target On target Average operating assets for the year for the Home Division were $2,001,000 which was also the budgeted amount. v (a) Your answer is correct. Prepare a responsibility report for the Home Division. (List variable costs before fixed costs. Round ROI to 1 decimal place, e.g. 1.5.) OPTIMUS COMPANY Home Division Responsibility Report For the Year Ended December 31, 2017 Difference Favorable Unfavorable Neither Favorable nor Unfavorable Budget Actual > T Sales 1300000 000 T 101000 Favorable T Variable Costs T Sales 1300000 01000 T Favorable T Variable Costs Cost of Goods Sold 620000 675000 55000 Unfavorable T Selling and Administrative 99000 T 125000 26000 T Unfavorable TO T Total Variable Costs 719000 800000 81000 T Unfavorable Contribution Margin 581000 601000 20000 Favorable Controllable Direct Fixed Costs Cost of Goods Sold T 169000 169000 Neither Favorable nor Unfavorable 2 T Selling and Administrative 79000 T 79000 Neither Favorable nor Unfavorable T Total Controllable Direct Fixed Costs 248000 248000 Neither Favorable nor Unfavorable Controllable Margin 333000 353000 20000 T Favorable TC ROI T 16.6 % T 17.6|| %T Favorable - Click if you would like to Show Work for this question: Open Show Work SHOW SOLUTION SHOW ANSWER LINK TO TEXT Attempts: 2 of 5 used (c) x Your answer is incorrect. Try again. Compute the expected ROI in 2017 for the Home Division, assuming the following independent changes to actual data. (Round ROI to 1 decimal place, e.g. 1.5.) The expected ROI (1) Variable cost of goods sold is decreased by 5%. 18.2 (2) Average operating assets are decreased by 11%. 18.5 (3) Sales are increased by $199,000, and this increase is expected to increase contribution margin by $84,000. * 20.8% Click if you would like to Show Work for this question: Open Show Work LINK TO TEXT Attempts: 4 of 5 used SAYE FOR LATER SUBMIT ANS