Do It! Review 10-3 The Rockies Division operates as a profit center. It reports the following for the year ending December 31, 2020, Budgeted Actual Sales $2,035,700 $1,884,600 Variable costs 807,500 751,200 Controllable fixed costs 541,000 541,000 Noncontrollable fixed costs 249,200 249,200 Prepare a responsibility report for the Rockles Division at December 31, 2020. ROCKIES DIVISION Responsibility Report For the Year Ended December 31, 2020 Difference Favorable Unfavorable Neither Favorable nor Unfavorable Budget Actual CES ROCKIES DIVISION Responsibility Report For the Year Ended December 31, 2020 Difference Favorable Unfavorable Neither Favorable nor Unfavorable Budget Actual Variable Costs Controllable Fixed Costs Net Income/(Loss) Controllable Margin Fixed Costs Sales Contribution Margin Gross Profit