Grouper 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 $1,840,000 budget, $1,913,600 actual; variable costs $920,000 budget, $966,000 actual; and controllable fixed costs $276,000 budget, $280,600 actual. Prepare a responsibility report for the Water Division for the year ending December 31,2022