The Sports Equipment Division of Bob Gibson Company is operated as a profit center. Sales for the division were budgeted for 2012 at $900,000. The only variable costs budgeted for the division 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                             409,000
    Fixed                                  105,000
Selling and administrative
     Variable                              61,000
    Fixed                                   67,000
Non-controllable fixed            80,000

Instructions
  (a) Prepare a responsibility report for the Sports Equipment Division for 2012.
  (b) Assume, instead, the division is an investment center, and average operating assets were $1,000,000. Compute ROI.