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 $2,502,900 Difference from Budget $55,000 Favorable 1,292,400 199,200 42,500 Favorable 3,800 Unfavorable Sales Cost of goods sold Variable Controllable fixed Selling and administrative Variable Controllable fixed Noncontrollable fixed costs 226,500 49,600 71,300 6,700 Unfavorable 1,400 Unfavorable 3,800 Unfavorable In addition, Clarke incurs $178,400 of indirect fixed costs that were budgeted at $175,400. 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 Budget Actual $