The Sports Equipment Division of Harrington Company is operated as a profit center. Sales for the division were budgeted for 2020 at $ 897,000. The only variable costs budgeted for the division were cost of goods sold i$ 444,000) and selling and administrative ($ 62,000). Fixed costs were budgeted at 102,000 for cost of goods sold, $ 91,000 for selling and administrative, and$70,000 for noncontrollable fixed costs. Actual results for these items were: Sales $881,000 Cost of goods sold Variable 416,000 107,000 Fixed Selling and administrative Variable 65,000 70,000 95,000 Fixed Noncontrollable fixed Prepare a responsibility report for the Sports Equipment Division for 2020, st 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 eTextbook and Media 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 ROl using the actual amounts. (Round ROl to 1 decimal place, eg. 1.5.) Return on investment Textbook and Media