The Sports Equipment Division of Harrington Company is operated as a profit center. Sales for the division were budgeted for 2017 at $900,000. The only variable costs budgeted for the division were cost of goods sold ($440,000) and selling and administrative ($60,000). Fixed costs were budgeted at $100,000for cost of goods sold, $90,000for selling and administrative, and $70,000for noncontrollable fixed costs. Actual results for these items were:

Sales	$880,000
Cost of goods sold
Variable	408,000
Fixed	105,000
Selling and administrative
Variable	61,000
Fixed	66,000
Noncontrollable fixed	90,000

Prepare a responsibility report for the Sports Equipment Division for 2017.(List variable costs before fixed costs.)

HARRINGTON COMPANY Sports Equipment Division Responsibility Report 2017
	Budget	Actual	Difference
			Favorable Unfavorable Neither Favorable nor Unfavorable
Total Controllable Fixed CostsSalesNoncontrollable Fixed CostsTotal Variable CostsCost of Goods SoldContribution MarginSelling and AdministrativeControllable Fixed CostsVariable CostsTotal Noncontrollable Fixed CostsControllable MarginGross Profit	$	$	$	UnfavorableFavorableNeither Favorable nor Unfavorable
Controllable MarginSelling and AdministrativeNoncontrollable Fixed CostsContribution MarginTotal Controllable Fixed CostsTotal Noncontrollable Fixed CostsTotal Variable CostsCost of Goods SoldSalesVariable CostsControllable Fixed CostsGross Profit
Cost of Goods SoldSelling and AdministrativeGross ProfitSalesControllable MarginTotal Controllable Fixed CostsControllable Fixed CostsTotal Variable CostsTotal Noncontrollable Fixed CostsContribution MarginVariable CostsNoncontrollable Fixed Costs				FavorableNeither Favorable nor UnfavorableUnfavorable
Controllable MarginContribution MarginCost of Goods SoldGross ProfitControllable Fixed CostsSalesTotal Controllable Fixed CostsTotal Noncontrollable Fixed CostsTotal Variable CostsSelling and AdministrativeVariable CostsNoncontrollable Fixed Costs				Neither Favorable nor UnfavorableUnfavorableFavorable
Total Controllable Fixed CostsCost of Goods SoldTotal Noncontrollable Fixed CostsControllable Fixed CostsContribution MarginSalesControllable MarginSelling and AdministrativeGross ProfitTotal Variable CostsVariable CostsNoncontrollable Fixed Costs				UnfavorableNeither Favorable nor UnfavorableFavorable
Selling and AdministrativeControllable MarginCost of Goods SoldGross ProfitTotal Noncontrollable Fixed CostsTotal Variable CostsContribution MarginControllable Fixed CostsSalesTotal Controllable Fixed CostsVariable CostsNoncontrollable Fixed Costs				FavorableUnfavorableNeither Favorable nor Unfavorable
Gross ProfitContribution MarginControllable Fixed CostsSalesNoncontrollable Fixed CostsTotal Noncontrollable Fixed CostsSelling and AdministrativeTotal Controllable Fixed CostsControllable MarginCost of Goods SoldVariable CostsTotal Variable Costs
Cost of Goods SoldTotal Variable CostsSalesControllable MarginGross ProfitSelling and AdministrativeVariable CostsTotal Noncontrollable Fixed CostsContribution MarginControllable Fixed CostsTotal Controllable Fixed CostsNoncontrollable Fixed Costs				Neither Favorable nor UnfavorableFavorableUnfavorable
Cost of Goods SoldTotal Variable CostsSalesTotal Controllable Fixed CostsGross ProfitTotal Noncontrollable Fixed CostsSelling and AdministrativeVariable CostsNoncontrollable Fixed CostsContribution MarginControllable Fixed CostsControllable Margin				Neither Favorable nor UnfavorableUnfavorableFavorable
SalesSelling and AdministrativeControllable MarginTotal Controllable Fixed CostsVariable CostsCost of Goods SoldNoncontrollable Fixed CostsGross ProfitControllable Fixed CostsTotal Variable CostsContribution MarginTotal Noncontrollable Fixed Costs				Neither Favorable nor UnfavorableFavorableUnfavorable
Contribution MarginVariable CostsCost of Goods SoldSelling and AdministrativeTotal Controllable Fixed CostsControllable Fixed CostsTotal Variable CostsControllable MarginTotal Noncontrollable Fixed CostsGross ProfitSalesNoncontrollable Fixed Costs	$	$	$	Neither Favorable nor UnfavorableUnfavorableFavorable

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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 ROI.(Round ROI to 1 decimal place, e.g. 1.5.)

Return on investment

%