Problem 10-5A (Part Level Submission) 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, 2017, and relevant budget data are as follows. Actual Comparison with Budget $1,400,000 674,000 124,000 169,000 81,000 $100,000 favorable Sales Variable cost of goods sold Variable selling and administrative expenses Controllable fixed cost of goods sold Controllable fixed selling and administrative expenses 56,000 unfavorable 26,000 unfavorable On target On target Average operating assets for the year for the Division were $2,000,000 which was also the budgeted amount. Your answer is correct. Prepare a responsibility report for the Home Division. (List variable costs before fixed costs. Round ROI to 1 decimal place, e.g. 1.5.) OPTIMUS COMPANY Home Division Responsibility Report For the Year Ended December 31, 2017 Difference Favorable Unfavorable Neither Favorable nor Unfavorable Budget Actual Sales 1300000 1,400,000 100,000 Favorable Variable Costs Cost of Goods Sold 618,000 674,000 56,000 Unfavorable Selling and Administrative 98000 124,000 26,000 Unfavorable Total Variable Costs 716,000 798,000 82,000 Unfavorable