Carla Vista 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 $2,021,500 budget, $2,183,800 actual; variable costs $1,001,600 budget, $1,044,200 actual; and controllable fixed costs $299,100 budget, $302,200 actual. Prepare a responsibility report for the Water Division for the year ending December 31, 2022. Water Division Responsibility Report For the Year Ended December 31, 2022 Differ Favo Unfay Neither F Budget Actual nor Unft $ $ s \$ CARLA VISTA COMPANY Water Division Responsibility Report For the Year Ended December 31, 2022 Difference Favorable Unfavorable Neither Favorable Budget Actual nor Unfavorable