The Sports Equipment Division of Harrington Company is operated as a profit center. Sales for the division were budgeted for 2020 at $898,000. The only variable costs budgeted for the division were cost of goods sold ($441,000) and selling and administrative ($65,000). Fixed costs were budgeted at $101,000 for cost of goods sold, $91,000 for selling and administrative, and $72,000 for noncontrollable fixed costs. Actual results for these items were:

Sales		$884,000
Cost of goods sold
Variable		414,000
Fixed		105,000
Selling and administrative
Variable		65,000
Fixed		72,000
Noncontrollable fixed		91,000

Prepare a responsibility report for the Sports Equipment Division for 2020. (List variable costs before fixed costs.)

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 using the actual amounts. (Round ROI to 1 decimal place, e.g. 1.5.)

Return on investment

%