The Sports Equipment Division of Harrington Company is operated as a profit center. Sales for the division were budgeted for 2020 at $898,000. The only variable costs budgeted for the division were cost of goods sold ($444,000) and selling and administrative ($61,000). Fixed costs were budgeted at $103,000 for cost of goods sold, $93,000 for selling and administrative, and $71,000 for noncontrollable fixed costs. Actual results for these items were: Sales $882,000 Cost of goods sold Variable 410,000 Fixed 107,000 Selling and administrative Variable 61,000 Fixed 71,000 91,000 Noncontrollable fixed Prepare a responsibillty report Tor the Sports Equipment DIVIsion Tor 2020. (LIst varlable costS berore Tixed costs. HARRINGTON COMPANY Sports Equipment Division Responsibility Report For the Year Ended December 31, 2020 Budget Actual Difference Favorable Unfavorable Neither Favorable nor Unfavorable $ S eTextbook 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, e.g. 1.5.) Return on investment % eTextbook and Media