Blossom Manufacturing Company accumulates the following summary data for the year ending December 31, 2022, for its water division. The division operates as a profit centre: sales $2,040,000 budgeted, $2,180,900 actual; variable costs$1,010,000 budgeted, $1,044,400 actual; and controllable fixed costs $299,800 budgeted, $302,900 actual. Prepare a responsibility report for the water division. BLOSSOM MANUFACTURING COMPANY Water Division Responsibility Report Difference Favourable Unfavourable Neither Favourable nor Unfavourable