Current.Attempt in Progress The Real Estate Products Division of Sheridan Co. is operated as a profit center. 5 a les for the division were budveted for 2022 at 51,326,000. The only variable costs budgeted for the division were cost of goods sold (5646,000) and selling and administrative ($98,000). Fixed costs were budgetad at $168,000 for cost of goods sold, 5147,000 for selling and administrative cocts, and $113,000 for noncontrollable fived cocts. Actual results for these items were as follows: (a) Preoare a resoonsibilitv recort for the Real Estate Products Division for 2022 . (List wariable costs before fixed costs.)