Exercise 10-16 (Part Level Submission) The Sports Equipment Division of Harrington Company is operated as a profit center Sales for the division were budgeted for 2017 at $902 740. The only variable costs budgeted for the division were cost of goods sold (s443.240) and selling and administrative (s63,640). Fixed costs were budgeted at $100,220 for cost of goods sold, S90,230 for selling and administrative, and $74,670 for noncontrollable fixed costs. Actual results for these items were: $884,750 Sales Cost of goods sold 414,210 107,600 Selling and administrative 65,150 74,620 Non controllable fixed