Current Attempt in Progress

Oriole Company accumulates the following summary data for the year ending December $31,2022,$ for its Water Division, which it

operates as a profit center: sales $-$$$1,944,000$ budget, $$2,244,800$ actual; variable costs $$1,001,200$ budget, $$1,055,400$ actual; and

controllable fixed costs $-$$$297,700$ budget, $$302,800$ actual.

Prepare a responsibility report for the Water Division for the year ending December $31,2022.$