Sandhill 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, 2022, and relevant budget data are as follows. Actual Comparison with Budget Sales $1,401,000 $100,000 favorable Variable cost of goods sold 680,000 55,000 unfavorable Variable selling and administrative expenses 126,000 25,000 unfavorable Controllable fixed cost of goods sold 170,000 On target Controllable fixed selling and administrative expenses 77,000 On target Average operating assets for the year for the Home Division were $2,000,000 which was also the budgeted amount. Budget Actual Sales $ 1301000 $ 1401000 Variable Costs Cost of Goods Sold 625,000 680,000 i Selling and Administrative 101,000 126,000 i Total Variable Costs 726,000 806,000 i Contribution Margin 575,000 595,000 Controllable Direct Fixed Costs Cost of Goods Sold 170,000 i 170,000 i Selling and Administrative 77.000 77,000 i Total Controllable Direct Fixed Costs 247,000 247,000 i Controllable Margin $ 328,000 $ 348,000 ROI 16.40 % 17.40 % Compute the expected ROI in 2022 for the Home Division, assuming the following independent changes to actual data. (Round ROI to 2 decimal places, e.g. 1.57%.) The expected ROI (1) Variable selling and administrative expenses are decreased by 6%. % (2) Average operating assets are decreased by 20.0%. % (3) Sales are increased by $199,000, and this increase is expected to increase contribution margin by $84,000. % e Textbook and Media