The Sports Equipment Division of Johnson Company is operated as a profit center. Sales for the division were budgeted for 2020 at $899,000. The only variable costs budgeted for the division were cost of goods sold ($439,000) and selling and administrative ($62,000). Fixed costs were budgeted at $104,000 for cost of goods sold, $92,000 for selling and administrative, and $70,000 for noncontrollable fixed costs. Actual results for these items were:

Sales $889,000

Cost of goods sold:

Variable $414,000

Fixed $106,000

Selling and administrative:

Variable $63,000

Fixed $69,000

Noncontrollable fixed $90,000

-Prepare a responsibility report for the Sports Equipment Division for 2020

-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: _________%