please solve

Blue Spruce 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 31,2025 , and relevant budget data are as follows, Average operating assets for the year for the Home Division were $2,000,000, which was aiso the budgeted amount. Prepare a responsibility report for the Home Division. (LList variable costs before fixed costs. Round ROI to 2 decimal places, eg. 1.57 Difference Favorable Unfavorable Neither Favorable nor Unfavorable