For the year ending December 31, 2022, Sunland Company accumulates the following data for the Plastics Division, which it operates as an investment center: contribution margin-$612,200 budget, $629,685 actual; controllable fixed costs-$299,400 budget, $303,200 actual. Average operating assets for the year were $1,955,000. Prepare a responsibility report for the Plastics Division beginning with contribution margin for the year ending December 31, 2022.