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 Difference from Budget Sales $2,504,100 $54,200 Favorable Cost of goods sold Variable 1,309,400 39,200 Favorable Controllable fixed 208,700 3,900 Unfavorable Selling and administrative Variable 216,200 6,600 Unfavorable Controllable fixed 48,400 2,400 Unfavorable Noncontrollable fixed costs 68,300 3,000 Unfavorable In addition, Clarke incurs $175,900 of indirect fixed costs that were budgeted at $178,900. 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.)