ES Problem 23-4A a (Video) Sunland Inc. operates the Patio Furniture Division as a profit center. Operating data for this division for the year ended December 31, 2020, are as shown below. Difference Budget from Budget Sales $2,501,400 $46,000 Favorable Cost of goods sold Variable 1,309,500 39,500 Favorable Controllable fixed 206,500 3,000 Unfavorable Selling and administrative Variable 216,200 6,900 Unfavorable Controllable fixed 50,000 1,700 Unfavorable Noncontrollable fixed costs 73,500 3,700 Unfavorable In addition, Sunland incurs $175,000 of indirect fixed costs that were budgeted at $171,900. Twenty percent (20%) of these costs are allocated to the Patio Furniture Division Prepare a responsibility report for the Patio Furniture Division for the year. (List variable costs before fixed costs.) SULANDING CALCULATOR PRINT LES Prepare a responsibility report for the Patio Furniture Division for the year. (List variable costs before fixed costs.) SUNLAND INC. Patio Furniture Division Responsibility Report For the Year Ended December 31, 2020 Difference Favorable Unfavorable Neither Favorable nor Unfavorable Budget Actual $ deo) ssion) . Study