P23.5 (LO 4), E 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. Average operating assets for the year for the Home Division were $2,000,000, which was also the budgeted amount. Instructions a. Prepare a responsibility report (in thousands of dollars) for the Home Division. a. Controllable margin: Budget $330 Actual $360 b. Evaluate the manager's performance. Which items will likely be investigated by top management? c. Compute the expected ROI in 2022 for the Home Division, assuming the following independent changes to actual data. 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. Prepare reports for cost centers under responsibility accounting, and comment on performance of managers