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, 2020. and relevant budget data are as follows Actual Comparison with Budget Sales $1,401.000 $101.000 favorable 55,000 unfavorable Variable cost of goods sold 680.000 Variable selling and administrative expenses 124.000 25,000 unfavorable 170.000 On target Controllable Axed cost of goods sold Controllable fixed selling and administrative expenses 87.000 On target Average operating assets for the year for the Home Division were $2,000,000 which was also the budgeted amount. la) - Your answer is partially correct. Prepare a responsibility report for the Home Division. (List variable costs before fixed costs. Round ROI to 2 decimal places, eg. 1.57%.) OPTIMUS COMPANY Home Division Responsibility Report For the Year Ended December 31, 2020 Difference Favorable Unfavorabl Neither Favori nor Unfavora Budget Actual $ 1300000 1401000 101000 Favor 625000 680000 55000 Unfall 99000 i 124000 25000 Unitas 7240001 804000 80000 Untas 576000 597000 21000 Favor 170000 1 170000 Nelth 87000 i i 87000 Nelth 257000 257000 i Nelth S 319000 $ 340000 21000 Favor 23.2 96 25.3 94 2.1 94 Favor