Current Attempt in Progress

Monty Company manufactures a variety of tools and industrial equipment. The company operates through three divisions. Each division is an investment center. Operating data for the Home Division for the year ended December $31,2022,$ and relevant budget data are as follows.

$\backslash$table$[[,$Actual,,Comparison with Budget$],[$Sales$,$$$1,401,000,$$$100,000,$favorable$],[$Variable cost of goods sold,$680,000,55,000,$unfavorable$],[$Variable selling and administrative expenses,$126,000,24,000,$unfavorable$],[$Controllable fixed cost of goods sold,$170,000,$On target,$],[$Controllable fixed selling and administrative expenses,$81,000,$On target,$],[,,,]]$

Average operating assets for the year for the Home Division were $$2,000,000,$ which was also the budgeted amount.