What is the ROI?

Budget Actual Difference Favorable Unfavorable Neither Favorable nor Unfavorable 897610 883660 13950T Unfavorable Sales Variable Costs Cost of Goods Sold 440660 414070 26590T Favorable Selling and Administrative 64770 65080 310 T Unfavorable Total Variable Costs 505430 479150 26280T Favorable Contribution Margirn 392180 404510 12330T Favorable Controllable Fixed Costs Cost of Goods Sold 101230 105050 3820T Unfavorable Selling and Administrative 90960 72370 18590T Favorable Total Controllable Fixed Costs 192190 177420 14770T Favorable Controllable Margin 199990 227090 27100T Favorable