Flint Inc. operates the Patio Furniture Division as a profit center. Operating data for this division for the year ended December 31, 2022, are shown here. Budget Difference from Budget Sales $2,490,200 $48,000 Favorable Cost of goods sold Variable 1,295,300 37,500 Favorable Controllable fixed 197,900 2,500 Unfavorable Selling and administrative Variable 211,700 6,800 Unfavorable Controllable fixed 50,200 1,800 Unfavorable Noncontrollable fixed costs 68,900 4,700 Unfavorable In addition, Flint incurs $183,1