Current Attempt in Progress Crane Inc. operates the Patio Furniture Divisjon as a profit center. Operating data for this division for the year ended December 31, 2020, are as shown below. Budget $2,490,000 Difference from Budget $45,000 Favorable 1.290,000 190,000 36,000 Favorable 2.000 Unfavorable Sales Cost of goods sold Variable Controllable fixed Selling and administrative Variable Controllable fixed Noncontrollable fixed costs 210,000 45,000 65,000 6,000 Unfavorable 1.000 Unfavorable 3,000 Untavorable In addition, Crane incurs $175,000 of indirect fixed costs that were budgeted at $170,000. 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.)