The Sports Equipment Division of Harrington Company is operated as a profit center. Sales for the division were budgeted for 2014 at $901,560. The only variable costs budgeted for the division were cost of goods sold ($440,210) and selling and administrative ($60,130). Fixed costs were budgeted at $101,380 for cost of goods sold, $89,870 for selling and administrative and $71,920 for noncontrollable fixed costs. Actual results for these items were:

Sales	$888,810
Cost of goods sold
Variable	409,470
Fixed	106,390
Selling and administrative
Variable	61,240
Fixed	72,790
Noncontrollable fixed	91,540

1) Prepare a responsibility report for the Sports Equipment Division for 2014. (List variable costs before fixed costs.)

2) Assume the division is an investment center, and average operating assets were $1,193,500. The noncontrollablefixed costs are controllable at the investment center level. Compute ROI. (Round ROI to 1 decimal place, e.g. 1.5.)