ble 10-5A (Part Level Sub Optimus Company manufactures a variety of tools and industrial equipment. The company operates through three divisions. Each division is an investment center. Operating data for the Home Division for the year ended December 31, 2017, and relevant budget data are as follows Actual Comparison wi Sales $1,400,000 $101,000 favorable of ble cost unfavorable 67S,000 55.000 goods sold Variable g and 2s.000 unfavorable 126,000 Controllable 170,000 on target goods sold Controllable and lling 81,000 on target administrative Average operating assets for the year for the Home Division were $1,999,000 which was also the budgeted amount