Flounder 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-$1,800,000 budget, $1,872,000 actual; variable costs-$900,000 budget, $945,000 actual; and controllable fixed costs-$270,000 budget, $274,500 actual. Prepare a responsibility report for the Water Division for the year ending December 31, 2022. $ Budget $ FLOUNDER COMPANY Water Division Responsibility Report Actual $ $ V Difference Favorable Unfavorable Neither Favorab nor Unfavorabl