The Real Estate Products Division of Ivanhoe Co. is operated as a profit center. Sales for the division were budgeted for 2022 at $1,297,000. The only variable costs budgeted for the division were cost of goods sold ($640,000) and selling and administrative ($95,000). Fixed costs were budgeted at $160,500 for cost of goods sold, $142,500 for selling and administrative costs, and $110,000 for noncontrollable fixed costs. Actual results for these items were as follows: (a) Your answer has been saved. See score details after the due date. Prepare a responsibility report for the Real Estate Products Division for 2022. (List variable costs before fixed costs.) Prepare a responsibility report for the Real Estate Products Division for 2022. (List variable costs before fixed costs.) IVANHOE CO. Real Estate Products Division Responsibility Report 2022 Difference Favorable (F) Unfavorable (U) Budget Actual Not Applicable (NA) Idministrative Fioed Costs ds Sold Administrative x Margin U F U Attempts: 1 of 1 used (b) Compute ROl assuming the division is an investment center, and average operating assets were $1,215,000. (Round answer to 1 decimal place, e. 52.7.) ROI %