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The Deluxe Division, a profit center of Riley Manufacturing Company, reported the following data for the first quarter of 2019 Sales $9,000,000 Variable costs 6,300,000 Controllable direct fixed costs 1,200,000 Noncontrollable direct fixed costs 530,000 Indirect fixed costs 300,000 a. Prepare a performance report for the manager of the Deluxe Division b. What is the best measure of the manager's performance? Why? c. How would the responsibility report differ if the division was an investment center? Assume the average investment in the center is $4,000,000, what is the return on investment (ROI) of the center? d. If the company's minimum acceptable rate of return on investment is 30%, what is the residual income of the division