The Sports Equipment Division of Harrington Company is operated as a profit center. Sales for the division were budgeted for 2014 at $ 901,800. The only variable costs budgeted for the division were cost of goods sold ($444, 760) and selling and administrative ($62,680). Fixed costs were budgeted at $103, 920 for cost of goods sold, $89, 290 for selling and administrative, and $74, 800 for noncontrollable fixed costs. Actual results for these items were: Prepare a responsibility report for the Sports Equipment Division for 2014. (List variable costs before fixed costs.) Assume the division is an investment center, and average operating assets were $1,034,000. The noncontrollable fixed costs are controllable at the investment center level. Compute ROI. (Round ROI to 1 decimal places, e.g. 1.5%.)