Whispering Winds Company manufactures a variety of tools and industrial equipment. The company operates through three

divisions. Each division is an investment center. Operating data for the Home Division for the year ended December $31,2022,$ and

relevant budget data are as follows.

Average operating assets for the year for the Home Division were $$2,000,000,$ which was also the budgeted amount.

$($a$)$

Your answer is partially correct.

Prepare a responsibility report for the Home Division. $($List variable costs before fixed costs. Round ROI to $2$ decimal places, e$.$g$.1\mathrm{.}57\%.)$