|P75 amateurnema RO Optimus Corpany 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 3.1.2020, and relevant budget data are as follows: Comparison Actual Comment with Budget Sales $1,400,000 $100,000 Favorable Variable cost of goods sold 5665,000 $45.000 Unfavorable Variable selling and administrative expenses $125,000 $25.000 Unfavorable Controllable fixed cost of goods sold S170,000 On target Controllable fixed selling and administrative expenses $80,000 Onlarge Variables pulled from strative Average operating sa 52.000.000 Average operating assets for the year for the Home Devotion were $2,000,000 which was also the budgeted amount Instructions a Prepare a esponsibility report in thousands of dollars) for the Home Division b. Evaluate the manager's performance. Which items will likely be investigated by top management e Compute the expected ROI in 2020 for the Home Division, assuming the following independent changes to the actual data: Variable cost of goods sold is decreased by 5% 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 "What if changes Cost of goods sold decreases Average rating a decreases Sales increase Sales increase impact on CM IC $200.00 SR0,00