Clarke Inc. operates the Patio Furniture Division as a profit center. Operating data for this division for the year ended December 31, 2014, are as shown below.

		Budget			Difference from Budget
Sales revenue		$2,503,280			$60,050	F
Cost of goods sold
Variable		1,291,040			36,300	F
Controllable fixed		207,360			6,900	U
Selling and administrative
Variable		223,200			7,390	U
Controllable fixed		47,080			1,420	U
Noncontrollable fixed costs		69,110			3,740	U

In addition, Clarke incurs $175,900 of indirect fixed costs that were budgeted at $170,020. Twenty percent (20%) of these costs are allocated to the Patio Furniture Division. (a) Prepare a responsibility report for the Patio Furniture Division for the year.