The Sports Equipment Division of Harrington Company is operated as a profit center. Sales for the division were budgeted for 2020 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 $100,000 for cost of goods sold, $90,000 for selling and administrative, and $70,000 for noncontrollable fixed costs. Actual results for these items were:

Make a responsibility report for a profit center, and compute ROI.

Sales$880,000

Cost of goods sold

Variable408,000

Fixed105,000

Selling and administrative

Variable61,000

Fixed66,000

Noncontrollable fixed90,000