Do It! Review 24-3 The Rockies Division operates as a profit center. It reports the following for the year Budgeted Actual Sales Variable costs Controllable fixed costs Noncontrollable fixed costs $2,062,000 $1,905,700 747,100 551,100 259,700 794,000 551,100 259,700 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 nor Unfavorable Budget Actual