7. (8 points) The Consumer Division, a profit center of McKesson Company, reported the following data for the year of 2017: Actual Budget Sales $7 300 000 Variable costs 4, 150,000 Controllable fixed costs 820,000 Non controllable fixed costs 570, 000 Average operating assets 2, 400,000 $7,000,600 4,200, 000 8oo, ooo 530, 000 2 350, 000 Instructionss (a) Prepare a responsibility report for the manager of the Consumer Division- (b) What is the best measure of the manager 's performance? Why? (c) How would the responsibility report differ it the division was an investment center? Use computations to iilustrate your