The Sports Equipment Division of Harrington Company is operated as a profit center. Sales for the division were budgeted for 2020 at $890,000. The only variable costs budgeted for the division were cost of goods sold ($440,000) and selling and administrative ($61,000). Fixed costs were budgeted at $102,000 for cost of goods sold, $92,000 for selling and administrative, and $73,000 for noncontrollable fixed costs. Actual results for these items were: Sales $889,000
Cost of goods sold Variable 418,000
Fixed 104,000
Selling and administrative
Variable 60,000
Fixed 73,000
Non-controllable fixed 92,000
Assume the division is an investment center, and average operating assets were $1,072,800. The non-controllable fixed costs are controllable at the investment center level. Compute ROI.