The Sports Equipment Division of Bridgeport Company is operated as a profit center. Sales for the division were budgeted for 2022 at $774,000. The only variable costs budgeted for the division were cost of goods sold ($378,400) and selling and administrative (551,600). Fixed costs were budgeted at $86.000 for cost of goods sold, $77,400 for selling and administrative, and $60,200 for noncontrollable fixed costs. Actual results for these items were: 

 

Assume the division is an investment center, and average operating assets were $860,000. The noncontrollable fixed costs are controllable at the investment center level. Compute ROI using the actual amounts.

Sales Cost of goods sold Variable Fixed Selling and administrative Variable Fixed Noncontrollable foed $756.800 350.880 90.300 52.460 56,760 72,240