The Sports Equipment Division of Harrington Company is operated as a profit center. Sales for the division were budgeted for 2014 at $890,530. The only variable costs budgeted for the division were cost of goods sold ($442,130) and selling and administrative ($64,200). Fixed costs were budgeted at $100,780 for cost of goods sold, $89,120 for selling and administrative, and $73,250 for noncontrollable fixed costs. Actual results for these items were:

Sales		$889,930
Cost of goods sold
Variable		412,760
Fixed		105,380
Selling and administrative
Variable		63,190
Fixed		73,130
Noncontrollable fixed		93,980

Prepare a responsibility report for the Sports Equipment Division for 2014.

HARRINGTON COMPANY Sports Equipment Division Responsibility Report 2014

	budget	Actual	Difference
Sales	890,530	889,930	600	U
Variable Costs
COGS	442,130	412,760	29370	F
Selling and admin	64,200	63,190	1010
TVC	506330	475950	30380	F
Contribution Margin				F
Controllable Fixed Cost
COGS	100,780	105,380	4600	U
Selling and Admin	89,120	73,130	15990	F
Total controllable fixed Cost	189900	178510	11390	F
Controlllable Margin				F

Assume the division is an investment center, and average operating assets were $1,145,900. The noncontrollable fixed costs are controllable at the investment center level. Compute ROI. (Round ROI to 1 decimal place, e.g. 1.5%.)

Return on investment____%