Cheyenne 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 $1,760,000 budget, $1,830,400 actual; variable costs $880,000 budget, $924,000 actual; and controllable fixed costs $264,000 budget, $268,400 actual: Prepare a responsibility report for the Water Division for the year ending December 31,2022 CHEYENNE COMPANY Water Division Responsibility Report Difference Favorable Unfavorable Neither Favorable nor Unfavorable $ $ 5 CHEYENNE COMPANY Water Division Responsibility Report Budget Actual $ $ $