The Sports Equipment Division of Cheyenne Company is operated as a profit center. Sales for the division were budgeted for $2025$ at $$792,000.$ The only variable costs budgeted for the division were cost of goods sold $($$$387,200)$ and selling and administrative $($$$52,800).$ Fixed costs were budgeted at $$88,000$ for cost of goods sold, $$79,200$ for selling and administrative, and $$61,600$ for noncontrollable fixed costs. Actual results for these items were:

Sales

$$774,400$

Cost of goods sold

$\backslash$table$[[$Variable$,359,040],[$Fixed$,92,400]]$

Selling and administrative

$\backslash$table$[[$Variable$,53,680],[$Fixed$,58,080],[$Noncontrollable fixed,$78,320]]$

$($b$)$

Assume the division is an investment center, and average operating assets were $$880,000.$ The noncontroilable fixed costs are controllable at the investment center level. Compute ROI using the actual amounts. $($Round ROI to $1$ decimal place, eg$.15\%)$ Return on investment $$

$\%$