Flint Company accumulates the following summary data for the year ending December 31, 2017 for its Water Division, which it operates as a profit center sales--$2,039,800 budget, $2,207,800 actual; variable costs - $1,010,200 budget, $1,052,700 actual; and controllable fixed costs-$295,300 budget, $304,600 actual. Prepare a responsibility report for the Water Division FLINT COMPANY Water Division Responsibility Report For the Year Ended December 31, 2017 : Difference Favorable/Unfavorable Neither Favorable nor Unfavorable Budget Actual Sales Favorable Variable Costs Unfavorable Contribution Margin : Favorable Controllable Fixed Costs Unfavorable Controllable Margin Favorable