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		$2,494,800		$46,300	Favorable
Cost of goods sold
Variable		1,299,200		44,700	Favorable
Controllable fixed		195,500		3,400	Unfavorable
Selling and administrative
Variable		212,900		7,900	Unfavorable
Controllable fixed		52,700		2,000	Unfavorable
Noncontrollable fixed costs		73,700		3,000	Unfavorable

In addition, Clarke incurs $179,400 of indirect fixed costs that were budgeted at $170,200. 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
						Difference
		Budget		Actual		Favorable Unfavorable Neither Favorable nor Unfavorable
Cost of Goods SoldSalesControllable MarginTotal Variable CostsControllable Fixed CostsVariable CostsNoncontrollable Fixed CostsSelling and AdministrativeTotal Controllable Fixed CostsIndirect Fixed CostsTotal Noncontrollable Fixed CostsGross ProfitContribution Margin		$		$		$	FavorableUnfavorableNeither Favorable nor Unfavorable
Controllable MarginTotal Noncontrollable Fixed CostsTotal Variable CostsTotal Controllable Fixed CostsIndirect Fixed CostsNoncontrollable Fixed CostsSalesSelling and AdministrativeCost of Goods SoldGross ProfitContribution MarginControllable Fixed CostsVariable Costs
Cost of Goods SoldGross ProfitContribution MarginControllable Fixed CostsVariable CostsNoncontrollable Fixed CostsSelling and AdministrativeSalesTotal Controllable Fixed CostsTotal Variable CostsTotal Noncontrollable Fixed CostsControllable MarginIndirect Fixed Costs							FavorableUnfavorableNeither Favorable nor Unfavorable
Total Variable CostsControllable MarginTotal Noncontrollable Fixed CostsControllable Fixed CostsIndirect Fixed CostsTotal Controllable Fixed CostsContribution MarginSelling and AdministrativeSalesGross ProfitVariable CostsNoncontrollable Fixed CostsCost of Goods Sold							FavorableUnfavorableNeither Favorable nor Unfavorable
Controllable MarginSelling and AdministrativeControllable Fixed CostsCost of Goods SoldTotal Noncontrollable Fixed CostsContribution MarginSalesTotal Controllable Fixed CostsIndirect Fixed CostsGross ProfitVariable CostsNoncontrollable Fixed CostsTotal Variable Costs							FavorableUnfavorableNeither Favorable nor Unfavorable
Total Variable CostsSelling and AdministrativeSalesTotal Controllable Fixed CostsGross ProfitContribution MarginVariable CostsControllable Fixed CostsNoncontrollable Fixed CostsIndirect Fixed CostsTotal Noncontrollable Fixed CostsControllable MarginCost of Goods Sold							FavorableUnfavorableNeither Favorable nor Unfavorable
Total Noncontrollable Fixed CostsNoncontrollable Fixed CostsVariable CostsControllable Fixed CostsControllable MarginSalesContribution MarginSelling and AdministrativeIndirect Fixed CostsCost of Goods SoldTotal Controllable Fixed CostsTotal Variable CostsGross Profit
Selling and AdministrativeVariable CostsTotal Controllable Fixed CostsCost of Goods SoldTotal Variable CostsContribution MarginGross ProfitControllable MarginNoncontrollable Fixed CostsSalesIndirect Fixed CostsControllable Fixed CostsTotal Noncontrollable Fixed Costs							FavorableUnfavorableNeither Favorable nor Unfavorable
Cost of Goods SoldSelling and AdministrativeTotal Variable CostsVariable CostsControllable MarginContribution MarginIndirect Fixed CostsControllable Fixed CostsGross ProfitNoncontrollable Fixed CostsTotal Controllable Fixed CostsTotal Noncontrollable Fixed CostsSales							FavorableUnfavorableNeither Favorable nor Unfavorable
Cost of Goods SoldTotal Controllable Fixed CostsGross ProfitTotal Variable CostsSalesControllable MarginIndirect Fixed CostsVariable CostsContribution MarginSelling and AdministrativeControllable Fixed CostsTotal Noncontrollable Fixed CostsNoncontrollable Fixed Costs							FavorableUnfavorableNeither Favorable nor Unfavorable
Variable CostsControllable MarginSelling and AdministrativeTotal Variable CostsContribution MarginCost of Goods SoldIndirect Fixed CostsSalesGross ProfitControllable Fixed CostsTotal Noncontrollable Fixed CostsTotal Controllable Fixed CostsNoncontrollable Fixed Costs		$		$		$	FavorableUnfavorableNeither Favorable nor Unfavorable