The Sports Equipment Division of Harrington Company is operated as a profit center. Sales for the division were budgeted for 2014 at $903,810. The only variable costs budgeted for the division were cost of goods sold ($441,840) and selling and administrative ($64,880). Fixed costs were budgeted at $102,210 for cost of goods sold, $89,910 for selling and administrative, and $70,090 for noncontrollable fixed costs. Actual results for these items were:

Sales		$886,280
Cost of goods sold
Variable		411,830
Fixed		108,460
Selling and administrative
Variable		60,720
Fixed		67,800
Noncontrollable fixed		94,500

Assume the division is an investment center, and average operating assets were $1,072,800. The noncontrollable fixed costs are controllable at the investment center level. Compute ROI. (Round ROI to 1 decimal place, e.g. 1.5%.)

***** It is not 21.1 or 19.1****** I tried calculting it and none of those answers worked