Crane Inc. operates the Patio Furniture Division as a profit center. Operating data for this division for the year ended December 31 , 2022 , are as shown here. In addition, Crane incurs $180,900 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.) Sales Variable Costs Cost of Goods Sold $ 53 Selling and Administrative Total Variable Costs Contribution Margin Unfavorable Neither Favorable nor Unfavorable Favorable