For the year ending December $31,2025,$ Concord Company accumulates the following data for the Plastics Division, which it operates as an investment center: contribution margin $$612,950$ budget, $$622,669$ actual; controllable fixed costs $-$$$302,000$ budget, $$305,500$ actual. Average operating assets for the year were $$2,073,000.$

Prepare a responsibility report for the Plastics Division beginning with contribution margin for the year ending December $31,2025.($Round ROI to $1$ decimal place, e$.$g$.1\mathrm{.}5\%.)$