Flint Company accumulates the following summary data for the year ending December 31,2022 , for its. Water Division, which it. operates as a profit center: sales $2,360,000 budget, $2,454,400 actual; variable costs $1,180,000 budget, $1,239,000 actual; and controllable fixed costs $354,000 budget, $359,900 actual. Prepare a responsibility report for the Water Division for the year ending December 31,2022