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 Sales Variable cost of goods sold Variable selling and administrative expenses Controllable fixed cost of goods sold Controllable fixed selling and administrative expenses $1,400,000 670,000 124,000 171,000 83,000 Comparison with Budget $101,000 favorable 56,000 unfavorable 25,000 unfavorable On target On target Average operating assets for the year for the Home Division were $2,000,000 which was also the budgeted amount. Favorable Unfavorable Neither Favorable nor Unfavorable Budget Actual $ $ . ROI % % % Sales Controllable Direct Fixed Costs Variable Costs Total Variable Costs Total Controllable Direct Fixed Costs Selling and Administrative Contribution Margin Gross Profit Controllable Margin Cost of Goods Sold $ 44