Cheyenne Inc. operates the Patio Furniture Division as a profit center. Operating data for this division for the year ended December $31,2022,$ are shown here.

$\backslash$table$[[$Sales$,\frac{\text{B}\text{u}\text{d}\text{g}\text{e}\text{t}}{\text{\$}2,497,300},\backslash$table$[[$Difference$],[$from Budget$]]],[$$$50,600,$Favorable$],[$Cost of goods sold$],[$Variable$,1,299,200,42,700,$Favorable$],[$Controllable fixed,$206,500,3,200,$Unfavorable$],[$Selling and administrative$],[$Variable$,227,700,6,100,$Unfavorable$],[$Controllable fixed,$47,200,3,000,$Unfavorable$],[$Noncontrollable fixed costs,$68,900,4,300,$Unfavorable$]]$

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Question $13$ of $16$

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Patio Furniture Division

Responsibility Report