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 | $1,401,000 | $101,000 | favorable | ||
| Variable cost of goods sold | 675,000 | 55,000 | unfavorable | ||
| Variable selling and administrative expenses | 125,000 | 26,000 | unfavorable | ||
| Controllable fixed cost of goods sold | 169,000 | On target | |||
| Controllable fixed selling and administrative expenses | 79,000 | On target | |||
Average operating assets for the year for the Home Division were $2,001,000 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 |
