The Sports Equipment Division of Martinez Company is operated as a profit center. Sales for the division were budgeted for 2022 at $864,000. The only variable costs budgeted for the division were cost of goods sold ($422,400) and selling and administrative ($57,600). Fixed costs were budgeted at $96,000 for cost of goods sold, $86,400 for selling and administrative; and $67,200 for noncontrollable fixed costs: Actual results for these items were: Prepare a responsibility report for the Sports Equipment Division for 2022. (List variable costs before fixed costs.) Assume the division is an investment center, and average operating assets were $960,000. The noncontrollable fixed costs are controllable at the investment center level. Compute ROI using the actual amounts. (Round ROI to 1 decimal ploce, eg. 1.5\%) Return on investment %