Good day, I'm having difficulties solving the below problem.

Problem 22-5A (Part Level Submission) Optimus Company manufactures a variety of tools and industrial equipment. The company operates through three divisions. Each division is an investment center. Operating data for the Home Division for the year ended December 31, 2017, and relevant budget data are as follows. Actual Comparison with Budget Sales $1,400,000 $100,000 favorable Variable cost of goods sold 676,000 55,000 unfavorable Variable selling and administrative expenses 126,000 25,000 unfavorable Controllable xed cost of goods sold 170,000 0n target Controllable xed selling and administrative expenses 80,000 0n target Average operating assets for the year for the Home Division were $2,000,000 which was also the budgeted amount. Prepare a responsibility report for the Home Division. (List variable costs before fixed costs. Round ROI to 1 decimal place, e.g. 1.5.) OPTIMUS COMPANY Home Division Responsibility Report For the Year Ended December 31, 2017 Difference Favorable Unfavorable Neither Favorable Budget Actual nor Unfavorable 4 a +5 i- o 4} 4} 4} 4 o 0 0 4 o 4} 4 o 4} 4} 4 o 4 4 if? .5, o ROI % % % o