Advent Manufacturing Company accumulates the following summary data for the year ending December 31, 2020, for its water division. The division operates as a profit centre: sales$2,043,900budgeted, $2,180,900actual; variable costs$1,011,800budgeted, $1,044,400actual; and controllable fixed costs$299,800budgeted, $302,900actual.

ADVENT MANUFACTURING COMPANY

Water Division

Responsibility Report

For the Year Ended December 31, 2020

Budget Actual difference favourable/unfavorable/neither

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Controllable Fixed Costs ? ? ? ?