The Sports Equipment Division of Harrington Company is operated as a profit center. Sales for the division were budgeted for 2020 at $894,000. The only variable costs budgeted for the division were the cost of goods sold ($442,000) and selling and administrative ($60,000). Fixed costs were budgeted at $100,000 for the cost of goods sold, $94,000 for selling and administrative, and $72,000 for noncontrollable fixed costs. Actual results for these items were:

Sales		$887,000
Cost of goods sold
Variable		410,000
Fixed		107,000
Selling and administrative
Variable		65,000
Fixed		72,000
Noncontrollable fixed		89,000

	Budget	Actual	Difference	Favorable/Unfavorable
Sales	894000	887000	7000	Unfavorable
Variable Costs	N/A	N/A	N/A	N/A
Cost of Goods Sold	442000	410000	32000	Favorable
Selling and Administrative	60000	65000	5000	HELP
Total Variable Costs	502000	475000	27000	Favorable
Contribution Margin	392000	412000	HELP	Favorable
Controllable Fixed Costs	N/A	N/A	N/A	N/A
Cost of Goods Sold	100000	107000	7000	Unfavorable
Selling and Administrative	94000	72000	22000	Favorable
Total Controllable Fixed Costs	194000	179000	15000	Favorable
Controllable Margin	198000	233000	HELP	Favorable

Assume the division is an investment center, and the average operating assets were $1,000,000. The noncontrollable fixed costs are controllable at the investment center level. Compute ROI using the actual amounts.

Return on Investment = HELP %

The answers on the chart are correct, just need assistance on the ones with the word HELP bolded.