The teeth whitening division of Gerry Dental Offices is operated as an investment centre. Sales for the division were budgeted for 2020 at $1,000,000. The variable costs budgeted for the division were materials $449,000 and dental wages $53.000. Fixed costs were budgeted at $178,000 for dentist salary, $100,000 for equipment depreciation, and $66,000 for non-controllable fixed costs. Actual results for these items were as follows: sales $886,000: materials $393,000: dental wages $53,000; dentist salary $178,000; depreciation $100,000; noncontrollable fixed costs $80,000 It has budgeted and actual average operating assets of $2,000,000 Prepare a responsibility report for the teeth whitening division for 2020 and calculate return on investment. (Round ROI answers to 2 decimal places, e.g. 15.37%. List variable costs before fixed costs.) Teeth Whitening Division Responsibility Report For the Year Ended December 31, 2020 Difference Favourable Unfavourable Neither Favourable nor Unfavourable Budget Actual Return on investment %