Current Attempt in Progress Torres Company accumulates the following summary data for the year ending December 31,2020 , for its Water Division, which it operates as a profit center: sales $1,982,100 budget, $2,291,800 actual; variable costs $1,012,300 budget, $1,054,200 actual; and controllable fixed costs $299,800 budget, $302,400 actual. Prepare a responsibility report for the Water Division for the year ending December 31,2020. TORRES COMPANY Water Division Responsibility Report For the Year Ended December 31, 2020 Difference Favorable Unfavorable Neither Favorable Actual nor Unfavorable