Current Attempt in Progress Flounder Company accumulates the following summary data for the year ending December 31, 2027, for its Water Division, which it operates as a profit center: sales $1,800,000 budget, $1,872,000 actual; variable costs $900,000 budget, $945,000 actual; and controllable fixed costs $270,000 budget, $274,500 actual. Prepare a responsibility report for the Water Division for the year ending December 31, 2027