Concord 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		$2,504,800		$48,400	Favorable
Cost of goods sold
Variable		1,299,000		39,500	Favorable
Controllable fixed		195,100		4,000	Unfavorable
Selling and administrative
Variable		225,600		6,000	Unfavorable
Controllable fixed		54,800		2,600	Unfavorable
Noncontrollable fixed costs		71,600		4,700	Unfavorable

In addition, Concord incurs $183,800 of indirect fixed costs that were budgeted at $176,700. 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.