- Your answer is partially correct. For the year ending December 31, 2020, Swifty Company accumulates the following data for the Plastics Division which it operates as an investment center: contribution margin-$780,760 budget, $788,774 actual; controllable fixed costs-$297,400 budget, $303,400 actual. Average operating assets for the year were $2,020,000. Prepare a responsibility report for the Plastics Division beginning with contribution margin for the year ending December 31, 2020. (Round ROI to 1 decimal place, e.g. 1.5%.) SWIFTY COMPANY Plastics Division Responsibility Report For the Year Ended December 31, 2020 Difference Favorable Unfavorable Neither Favorable nor Unfavorable Budget Actual Contribution Margin $ $ 8014 Favorable 788,774 303,400 780,760 297,400 483,360 $ C Controllable Fixed Costs 297,400 6000 Unfavorable Controllable Margin $ 485,374 2014 Favorable Return on Investment 23.9 24 % .1 % Favorable eTextbook and Media Save for Later Attempts: 2 of 4 used Submit