Ayayai Company accumulates the following summary data for the year ending December 31,2022 , for its Water Division, which it operates as a profit center: sales $2,480,000 budget, $2,579,200 actual; variable costs $1,240,000 budget, $1,302,000 actual: and controllable fixed costs $372,000 budget, $378,200 actual. Prepare a responsibility report for the Water Division for the year ending December 31,2022. Difference Favorable Unfavorable Neither Favorable Actual nor Unfavorable $ $