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. ActualComparison with Bud Sales Variable cost of goods sold Variable selling and $1,401,000 $101,000 favorable 675,000 S5,000 unfavorable 125,000 26,000 unfavorable 169,000 On target Controllable fixed cost of goods sold Controllable fixed selling and 79,000 On target administrative expenses Average operating assets for the year for the Home Division were $2,001,000 which was also the budgeted amount Prepare a responsibility report for the Home Division. (List varlable costs before fixed costs. Round ROI to 1 decimal place, e.g. 1.5) Home Division For the Year Ended December 31, 2017 Neither Favorable Actual ROI