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. GROUPER COMPANY Water Division Responsibility Report V Difference Favorable Unfavorable Neither Favorable Budget Actual nor Unfavorable $ $ $ $ $ $