The Sports Equipment Division of Harrington Company is operated as a profit center. Sales for the division were budgeted for 2020 at $905,000. The only variable costs budgeted for the division were cost of goods sold ($440,000) and selling and administrative ($62,000). Fixed costs were budgeted at $102,000 for cost of goods sold $93,000 for selling and administrative, and $74,000 for noncontrollable fixed costs. Actual results for these items were: $884,000 410,000 105,000 Sales Cost of goods sold Variable Fixed Selling and administrative Variable Fixed Noncontrollable fixed 61,000 74,000 91,000 Prepare a responsibility report for the Sports Equipment Division for 2020. (List variable costs before fixed costs.) HARRINGTON COMPANY Sports Equipment Division Responsibility Report For the Year Ended December 3 Actual Budget $ 4 e Textbook and Media Assume the division is an investment center, and average operating assets were $1,000,000. The noncontrollable fixed costs are controllable at the investment center level. Compute ROI using the actual amounts. (Round ROI to 1 decimal place. eg. 1.5.) Return on investment e Textbook and Media