Exercise 10-16 The Sports Equipment Division of Harrington Company is operated as a profit center. Sales for the division were budgeted for 2017 at $904,790. The only variable costs budgeted for the division were cost of goods sold ($445,000) and selling and administrative ($61,700). Fixed costs were budgeted at $104,020 for cost of goods sold, $94,960 for selling and administrative, and $71,160 for noncontrollable fixed costs. Actual results for these items were: $880,630 Sales Cost of goods sold Variable 413,550 Fixed 104,850 Selling and administrative Variable 64,060 71,120 Fixed Non controllable fixed 89,550