Chudzik Manufacturing Company makes garden and lawn equipment. The company operates through three divisions. Each division is an investment centre. Operating data for the lawn mower division for the year ended December 31, 2020, and relevant budget data are as follows: Actual Comparison with Budget Sales Variable cost of goods sold $2,906,000 $129,000 unfavourable 1,400,000 91,000 unfavourable Variable selling and administrative expenses 286,000 63,000 favourable Controllable fixed cost of goods sold 271,000 On target Controllable fixed selling and administrative expenses 141,000 On target Average operating assets for the year for the lawn mower division were $5,000,000, which was also the budgeted amount. (a)