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, 2022, and relevant budget data are as follows. Actual Comparison with Budget Sales $1,400,000 $100,000 favorable Variable cost of goods sold 665,000 45,000 unfavorable Variable selling and administrative expenses 125,000 25,000 unfavorable Controllable fixed cost of goods sold 170,000 On target Controllable fixed selling and administrative expenses 80,000 On target Average operating assets for the year for the Home Division were $2,000,000, which was also the budgeted amount. (a) Prepare a responsibility report for the Home Division. (List variable costs before fixed costs. Round ROI to 2 decimal places, e.g. 1.57%.) (a) Prepare a responsibility report for the Home Division. (List variable costs before fixed costs. Round ROI to 2 decimal places, e.g. 1.57%.) Sales Variable Costs Selling and Administrative Controllable Direct Fixed Costs Total Controllable Direct Fixed Costs ROI $ OPTIMUS COMPANY Home Division Responsibility Report For the Year Ended December 31, 2022 Budget Actual % $ 10 (c) Compute the expected ROI in 2022 for the Home Division, assuming the following independent changes to actual data. (Round ROI to 2 decimal places, e.g. 1.57%.) (1) Variable selling and administrative expenses are decreased by 4%. (2) Average operating assets are decreased by 10%. (3) Sales are increased by $200,000, and this increase is expected to increase contribution margin by $80,000. The expected ROI % % %