The sports equipment division of Daniel Jackson Company is operated as a profit centre. Sales for the division were budgeted for 2022 at $899,000. The only variable costs budgeted for the division were cost of goods sold ($440,000) and selling and administrative costs ($60,000). Fixed costs were budgeted at $103,000 for cost of goods sold, $92,000 for selling and administrative costs, and $74,000 for noncontrollable fixed costs. Actual results were as follows: Assume the division is an investment centre, and average operating assets were $1,000,000. Calculate ROI. (Round ROI to 1 decimal place, e.g. 1.5\%.)