$($ $$96,000).$ Fixed costs were budgeted at $$163,000$ for cost of goods sold, $$144,000$ for selling and administrative costs, and $$111,000$ for noncontrollable fixed costs. Actual results for these items were as follows: $($a$)$

Prepare a responsibility report for the Real Estate Products Division for $2022.($List variable costs before fixed costs.$)$

ORIOLECO.

Real Estate Products Division

Responsibility Report

$2022$

Difference

Favorable $($F$)$

Unfavorable $($U$)$

Not Applicable $($NA$)$

$

Actual

$

$1$Q$27$

$\backslash$table$[[$Sales$,$$$1,222,780],[$Cost of goods sold,$],[$Variable$,569,000],[$Fixed$,174,500]]$

Selling and administrative

$\backslash$table$[[$Variable$,114,000],[$Fixed$,116,000],[$Noncontrollable fixed,$121,000]]$