DO IT! 10.3 (LO 3), AP The Rockies Division operates as a profit center. It reports the following for the year ending December 31, 2022. Budget Actual Sales $2,000,000 $1,890,000 Variable costs 800,000 760,000 Controllable fixed costs 550,000 550,000 Noncontrollable fixed costs 250,000 250,000 Prepare a responsibility report for the Rockies Division at December 31, 2022. Compute ROI and expected return on investments.