The Sports Equipment Division of Ayayai Company is operated as a profit center. Sales for the division were budgeted for 20 . at $1,116,000. The only variable costs budgeted for the division were cost of goods sold ($545,600) and selling and administrative ($74,400). Fixed costs were budzeted at $124,000 for cost of goods sold, $111,600 for selling and administrative, and $86,800 for noncontrollable fixed costs. Actual results for these items were: Assume the division is an investment center, and average operating assets were $1,240,000. The noncontrollable fixed costs are controllable at the investment center level. Compute ROI using the actual amounts. (Round ROI to 1 decimal place, eg. 1.5%. Returnon investment