The Sports Equipment Division of Harrington Company is operated as a profit center. Sales for the division were budgeted for 2020 at $896,000. The only variable costs budgeted for the division were cost of goods sold ($444,000) and selling and administrative ($64,000). Fixed costs were budgeted at $100,000 for cost of goods sold, $91,000 for selling and administrative, and $69,000 for noncontrollable fixed costs. Actual results for these items were:

Sales		$882,000
Cost of goods sold
Variable		417,000
Fixed		105,000
Selling and administrative
Variable		61,000
Fixed		74,000
Noncontrollable fixed		92,000

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

HARRINGTON COMPANY Sports Equipment Division Responsibility Report For the Year Ended December 31, 2020
	Budget		Actual		Difference
					Favorable Unfavorable Neither Favorable nor Unfavorable
	$		$		$	FavorableUnfavorableNeither Favorable nor Unfavorable
						Neither Favorable nor UnfavorableUnfavorableFavorable
						Neither Favorable nor UnfavorableUnfavorableFavorable
						FavorableNeither Favorable nor UnfavorableUnfavorable
						FavorableUnfavorableNeither Favorable nor Unfavorable
						UnfavorableFavorableNeither Favorable nor Unfavorable
						FavorableUnfavorableNeither Favorable nor Unfavorable
						FavorableNeither Favorable nor UnfavorableUnfavorable
	$		$		$	Neither Favorable nor UnfavorableFavorableUnfavorable

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

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%