The Sports Equipment Division of Harrington Company is operated as a profit center. Sales for the division were budgeted for 2017 at $900,660. The only variable costs budgeted for the division were cost of goods sold ($442,410) and selling and administrative ($62,050). Fixed costs were budgeted at $101,520 for cost of goods sold, $89,750 for selling and administrative, and $69,820 for noncontrollable fixed costs. Actual results for these items were:

Sales		$888,900
Cost of goods sold
Variable		419,540
Fixed		106,680
Selling and administrative
Variable		60,800
Fixed		73,180
Noncontrollable fixed		89,660

Prepare a responsibility report for the Sports Equipment Division for 2017. (List variable costs before fixed costs.)

Assume the division is an investment center, and average operating assets were $1,169,100. The noncontrollable fixed costs are controllable at the investment center level. Compute ROI. (Round ROI to 1 decimal place, e.g. 1.5.)

Return on investment

%