The Sports Equipment Division of Harrington Company is operated as a profit center. Sales for the division were budgeted for 2020 at $896,000. The only variable costs budgeted for the division were cost of goods sold ($442,000) and selling and administrative ($64,000). Fixed costs were budgeted at $102,000 for cost of goods sold, $92,000 for selling and administrative, and $75,000 for noncontrollable fixed costs. Actual results for these items were: $884,000 416,000 106,000 Sales Cost of goods sold Variable Fixed Selling and administrative Variable Fixed Noncontrollable fixed 65,000 73,000 91,000 HARRINGTON COMPANY Sports Equipment Division Responsibility Report For the Year Ended December 31, 2020 Actual Budget Difference Favorable Unfavorable Neither Favorable nor Unfavorable $ $ $ $ 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 Rol using the actual amounts. (Round ROI to 1 decimal place, e.g. 1.5.) Return on investment %