The sports equipment division of Joseph Moore Company is operated as a profit centre. Sales for the division were budgeted for $2022$

at $$901,000.$ The only variable costs budgeted for the division were cost of goods sold $($$$442,000)$ and selling and administrative costs

$($$$62,000).$ Fixed costs were budgeted at $$102,000$ for cost of goods sold, $$90,000$ for selling and administrative costs, and $$70,000$ for

noncontrollable fixed costs. Actual results were as follows: Assume the division is an investment centre, and avergage operating assets were $$1000000.$ Calculate ROI. $($Round ROI to $1$ decimal place$).$