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 $898,570. The only variable costs budgeted for the division were cost of goods sold ($439,070) and selling and administrative ($62,330). Fixed costs were budgeted at $104,280 for cost of goods sold, $91,680 for selling and administrative, and $69,830 for noncontrollable fixed costs. Actual results for these items were: $888,500 Sales Cost of goods sold Variable 413,590 Fixed 106,480 Selling and administrative Variable 63,080 Fixed 69,070 Noncontrollable fixed 89,650