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

		Budget		budget difference
Sales		$2,504,950		$54,720	F
cost of goods sold
Variable		1,307,710		43,070	F
fixed controllable		209,180		3,090	u
sales and administrative
Variable		221,740		7,190	u
fixed controllable		47,600		1,060	u
Uncontrollable fixed costs		67,330		4,830	u

In addition, Clarke incurs $184,320 of overhead fixed costs that were budgeted at $176,020. Twenty percent (20%) of these costs go to the Patio Furniture Division.

Required
Prepare a responsibility report for the Patio Furniture Division for the year. (List variable costs before fixed costs.)