Please answer part B

The Sports Equipment Division of Flint Company is operated as a profit center. Sales for the division were budgeted for 2022 at $1,062,000. The only variable costs budgeted for the division were cost of goods sold ($519,200) and selling and administrative ($70,800). Fixed costs were budgeted at $118,000 for cost of goods sold, $106,200 for selling and administrative, and $82,600 for noncontrollable fixed costs. Actual results for these items were: Assume the division is an investment center, and average operating assets were $1,180,000. The noncontrollable fixed costs are controllable at the investment center level. Compute ROI using the actual amounts. (Round ROI to 1 decimal place, e.g. 1.5\%.) Return on investment %