Exercise 197 The Real Estate Products Division of McKenzie Co. is operated as a profit center. Sales for the division were budgeted for 2016 at $1,250,000. The only variable costs budgeted for the division were cost of goods sold ($610,000) and selling and administrative ($80,000). Fixed costs were budgeted at $130,000 for cost of goods sold, $120,000 for selling and administrative and $95,000 for noncontrollable fixed costs. Actual results for these items were Sales $1,175,000 Cost of goods sold 545,000 140,000 Variable Fixed Selling and administrative 82,000 100,000 105,000 Variable Fixed Noncontrollable fixed