Clarke Inc. operates the Patio Furniture Division as a profit center. Operating data for this division for the year ended December 31, 2020, are as shown below. Budget $2,510,000 Difference from Budget $49,000 Favorable 1,304,700 207,100 37,300 Favorable 3.200 Unfavorable Sales Cost of goods sold Variable Controllable fixed Selling and administrative Variable Controllable fixed Noncontrollable fixed costs 224,700 47,800 67,400 7,500 Unfavorable 1,600 Unfavorable 3,100 Unfavorable In addition, Clarke incurs $180,500 of indirect fixed costs that were budgeted at $176,000. Twenty percent (20%) of these costs are allocated to the Patio Furniture Division Prepare a responsibility report for the Patio Furniture Division for the year. (List variable costs before fixed costs.) CLARKE INC. Patio Furniture Division Responsibility Report For the Year Ended December 31, 2020 Difference Favorable Unfavorable Neither Favorable nor Unfavorable Budget Actual