Do It! Review 22-3 The Rockies Division operates as a profit center. It reports the following for the year. Sales Variable costs Controllable fixed costs Noncontrollable fixed costs Budgeted Actual $2,067,300 $1,926,800 796,400 746,900 541,600 541,600 246,000 246,000 Prepare a responsibility report for the Rockies Division at December 31, 2017. ROCKIES DIVISION Responsibility Report For the Year Ended December 31, 2017 Difference Favorable Unfavorable Neither Favorable Budget Actual nor Unfavorable