Forest Division operates as a profit centre. It reports the following actual results for the year: sales $1.015 million; variable costs $343,000; controllable fixed costs $194,000; and noncontrollable fixed costs $104,500. The annual budgeted amounts were: sales $1.132 million; variable costs $472,000; controllable fixed costs $194,000; and noncontrollable fixed costs $104,500. Prepare a responsibility report for Forest Division at December 31, 2020. FOREST DIVISION Responsibility Report For the Year Ended December 31, 2020 Difference Favourable Unfavourable Neither Favourable nor Unfavourable Budget Actual ta