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 $2,500,000 $50,000 Favorable Cost of goods sold Variable 1,300,000 41,000 Favorable Controllable fixed 200,000 3,000 Unfavorable Selling and administrative Variable 220,000 6,000 Unfavorable Controllable fixed 50,000 2,000 Unfavorable Noncontrollable fixed costs 70,000 4,000 Unfavorable In addition, Clarke incurs $180,000 of indirect fixed costs that were budgeted at $175,000. 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.) $ $ Budget CLARKE INC. Patio Furniture Division Responsibility Report For the Year Ended December 31, 2020 Actual Difference Favorable Unfavorable Neither Favorable nor Unfavorable $ $ $ $