The Camping Division of Custer Company is operated as a profit center. Sales for the division were budgeted for 2017 at $436,000. The only variable costs budgeted for the division were cost of goods sold ($123,000) and selling and administrative ($32,500). Fixed costs were budgeted at $31,000 for cost of goods sold and $29,000 for selling and administrative. Actual results for these items were: Sales $458,000 Cost of goods sold Variable 131,000 Fixed 35,000 Selling and administrative Variable 27,000 Fixed 28,000 Assume the division is an investment center, and average operating assets were $350.000, Compute ROI. If you become the manager of the Camping Division, what analysis will you make from the calculation? Do you have a recommendation related to the variance