Elbert Company accumulates the following summary data for the year ending December 31, 2014, for its Water Division, which it operates as a profit center: sales $2,077,400 budget, $2,184,900 actual; variable costs-$1,010,100 budget, $1,048,750 actual; and controllable fixed costs-$297,400 budget, $302,180 actual. Prepare a responsibility report for the Water Division