P11.54B (LO 4) Alosio Manufacturing Company manufactures a variety of tools and industrial equipment. The company operates three divisions. Each division is an investment centre. Operating data for the home division for the year ended December 31,2022 , and relevant budget data are as follows: Average operating assets for the year for the home division were $2 million, which was also the budgeted amount. Instructions a. Prepare a responsibility report (in thousands of dollars) for the home division. b. Evaluate the manager's performance. Which items will likely be investigated by top management? c. Calculate the ROI in 2022 for the home division, assuming the sollowing independent changes: 1. The variable cost of goods sold decreases by 5%. 2. The average operating assets decrease by 10%. 3. Sales increase by $200,000, and this increase is expecred to increase the contribution margin by $85,000