b

The Real Estate Products Division of Wildhorse Co. is operated as a profit center. Sales for the division were budgeted for 2022 at $1,399,000. The only variable costs budgeted for the division were cost of goods sold ($654,000) and selling and administrative ($102,000). Fixed costs were budgeted at $175,000 for cost of goods sold. $153,000 for selling and administrative costs, and $117,000 for noncontrollable fixed costs. Actual results for these items were as follows: $1,322,020 Sales Cost of goods sold Variable 578,000 189.000 Fixed Selling and administrative Variable 126,000 Fixed 122,000 wie Noncontrollable fixed 127,000 $ S Controllable Margin Variable costs Total Sales Selling and Administrative Indirect Fixed Costs Contribution Margin Cost of Goods Sold v 3 > > . 5 $ $