The Sports Equipment Division of Harrington Company is operated as a profit center. Sales for the division were budgeted for 2014 at $900,000. The only variable costs budgeted for the divisions were cost of goods sold ($440,000) and selling and administrative ($60,000). Fixed costs were budgeted at $100,000 for cost of goods sold, $90,000 for selling and administrative, and $70,000 for non-controllable fixed costs. Actual results for these items were:
Sales $880,000
Cost of goods sold
Variable 408,000
Fixed 105,000
Selling and administrative
Variable 61,000
Fixed 66,000
Non-controllable fixed 90,000

Instructions
(a) Prepare a responsibility report for the Sports Equipment Division for 2014.
(b) Assume the division is an investment center, and average operating assets were $1,000,000. The non-controllable fixed costs are controllable at the investment center level. Compute ROI.