The Sports Equipment Division of Harrington Company is operated as a profit center. Sales for the division were budgeted for 2017 at $899,110. The only variable costs budgeted for the division were cost of goods sold ($440,020) and selling and administrative ($60,420). Fixed costs were budgeted at $102,540 for cost of goods sold, $92,440 for selling and administrative, and $73,610 for noncontrollable fixed costs. Actual results for these items were:

Sales		$889,720
Cost of goods sold
Variable		415,390
Fixed		104,630
Selling and administrative
Variable		65,530
Fixed		73,760
Noncontrollable fixed		94,640

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 $1,017,400. The noncontrollable fixed costs are controllable at the investment center level. Compute ROI. (Round ROI to 1 decimal place, e.g. 1.5.)

HARRINGTON COMPANY Sports Equipment Division Responsibility Report 2017 Budget Actual Difference Favorable Unfavorable Neither Favorable nor Unfavorable