The Sports Equipment Division of Concord Company is operated as a profit center. Sales for the division were budgeted for 2022 at $1,026,000. The only variable costs budgeted for the division were cost of goods sold ($501,600) and selling and administrative ($68,400). Fixed costs were budgeted at $114,000 for cost of goods sold, $102,600 for selling and administrative, and $79,800 for noncontrollable fixed costs. Actual results for these items were: Prepare a responsibility report for the Sports Equipment Division for 2022. (List variable costs before fixed costs.) Assume the division is an investment center, and average operating assets were $1,140,000. The noncontrollable fixed costs are controllable at the investment center level. Compute ROI using the actual amounts. (Round ROI to 1 decimal place, e.g. 1.5%.) Return on investment %