Ayayai Cornpamy accumulates the following surnmary data for the year ending December 31, 2022, for its Water Divislon, which it operates as a profit center sales $2,480,000 budget, $2,579,200 actual; variable costs $1,2,40,000 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 Budget Actual nor Unfavorable Favoroble Untavorstie Neither favor ible nor Untawarable