Current Attempt in Progress The Sports Equipment Division of Harrington Company is operated as a profit center. Sales for the division were budgeted for 2020 at $896,000. The only variable costs budgeted for the division were cost of goods sold ($439,000) and selling and administrative ($65,000). Fixed costs were budgeted at $100,000 for cost of goods sold. $93,000 for selling and administrative, and $73,000 for noncontrollable fixed costs. Actual results for these items were: Sales $886,000 Cost of goods sold Variable 420,000 Fixed 107,000 Selling and administrative Variable 65,000 Fixed 66.000 Noncontrollable fixed 93,000 (a) Question 3 of 4 x eTextbook and Media > > < < > < -/18 Budget HARRINGTON COMPANY Sports Equipment Division Responsibility Report For the Year Ended December 31, 2020 Actual $ $ $ $ Question 3 of 4 Budget HARRINGTON COMPANY Sports Equipment Division Responsibility Report For the Year Ended December 31, 2020 Actual Difference Favorable Unfavorable Neither Favorable nor Unfavorable $ $ eTextbook and Media -/18 ! < > > < >