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 $2,497,300 Difference from Budget $50,600 Favorable 1,299,200 206,500 Sales Cost of goods sold Variable Controllable fixed Selling and administrative Variable Controllable fixed Noncontrollable fixed costs 42.700 Favorable 3,200 Unfavorable 227.700 47,200 68,900 6,100 Unfavorable 3,000 Unfavorable 4,300 Unfavorable In addition, Clarke Incurs $175,100 of indirect fixed costs that were budgeted at $172,000. Twenty percent (2096) 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, 2 Budget Actual $