The Sports Equipment Division of Whispering Winds Company is operated as a profit center. Sales for the division were budgeted for 2022 at $1,008,000. The only variable costs budgeted for the division were cost of goods sold ( $492,800) and selling and administrative ($67,200). Fixed costs were budgeted at $112,000 for cost of goods sold, $100,800 for selling and administrative, and $78,400 for noncontrollable fiwed costs. Actual results for these items were: (a) Prepare a responsibility repart for the Sports Equipment Division for 2022. (List variable costs before fueded costs.) (b) Assume the division is an investment center, and average operating assets were $1,120,000. The noncontrollable fixed costs are controllable at the inestment center level. Compute ROI using the actual amaunts. (Round ROI to 1 decimal piace, es. 1.5\%)