Suppan Manufacturing 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, 2012, and relevant budget data are as follows.

		Actual		Comparison with Budget
Sales		$1,499,830		$100,830	favorable
Variable cost of goods sold		692,510		59,840	unfavorable
Variable selling and administrative expenses		125,850		24,600	unfavorable
Controllable fixed cost of goods sold		169,180		On target
Controllable fixed selling and administrative expenses		80,830		On target

Average operating assets for the year for the Home Division were $2,500,110 which was also the budgeted amount.

Prepare a responsibility report for the Home Division. (Round ROI to 1 decimal place, e.g. 1.5.) SUPPAN MANUFACTURING COMPANY Home Division Responsibility Report For the Year Ended December 31, 2012 Difference Favorable F Unfavorable U Neither Favorable nor Unfavorable N Actual Sales Controllable Margin Selling and Administrative Cost of Goods Sold Total Variable Costs Total Controllable Direct Fixed Costs Contribution Margin Gross Profit Controllable Direct Fixed Costs Variable Costs