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Harrington Sports Equipment

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The Sports Equipment Division of Harrington Company is operated as a profit
center. Sales for the division were budgeted for 2014 at $900,000. The only variable costs
budgeted for the division were cost of goods sold ($440,000) and selling and administrative
($60,000). Fixed costs were budgeted at $100,000 for cost of goods sold, $90,000 for
selling and administrative, and $70,000 for noncontrollable fixed costs. Actual results for
these items were:

Sales   880,000
Cost of goods sold
 Variable   408,000
 Fixed   105,000
Selling and administrative
 Variable   61,000
 Fixed   66,000
Noncontrollable fixed   90,000

(a) Prepare a responsibility report for the Sports Equipment Division for 2014.
(b) Assume the division is an investment center, and average operating assets were
$1,000,000. The noncontrollable fixed costs are controllable at the investment center
level. Compute ROI


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