E Spac... Heading 2 Tite + P104A Clarke Inc. operates the Patio Furniture Division as a profit center Operating data for this division for the year ended December 31, 2017, are as shown below. Difference Budget from Budget Sales $2,500,000 $50,000 F Cost of goods sold Variable 1,300,000 41,000 F Controllable fixed 200,000 3,000U Selling and administrative Variable 220,000 6,000U Controllable fixed 50,000 2,000U Noncontrollable fixed costs 70,000 4.000U In addition, Clarke incurs $180,000 of indirect fixed costs that were budgeted at $175,000. 20% of these costs are allocated to the Patio Furniture Division. Instructions (al Prepare a responsibility report for the Patio Furniture Division for the year. (b) Comment on the manager's performance in controlling revenues and costs. (c) Identify any costs excluded from the responsibility report and explain why they were excluded