Current Attempt in Progress

For the year ending December $31,2027,$ Concord Company accumulates the following data for the Plastics Division, which it operates as an investment center: contribution margin$-$ $$778,660$ budget, $$788,868$ actual; controllable fixed costs $-$$$297,700$ budget, $$303,900$ actuat. Average operating assets for the year were $$2,004,000.$

Prepare a responsibility report for the Plastics Division beginning with contribution margin for the year ending December $31,2027.($Round ROI to $1$ decimal place, e$.$s$.1\mathrm{.}5\%.)$