Need help with ROI

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 $1,401,000 omparison with Budge $100,000 favorable Sales Variable cost of goods sold Variable selling and administrative expenses Controllable fixed cost of goods sold Controllable fixed selling and administrative expenses 674,000 125,000 56,000 unfavorable 25,000 unfavorable 70,000 On target 9,000 On target Average operating assets for the year for the Home Division were $2,001,000 which was also the budgeted amount