Grouper 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 $2,495,300 $46,300 Favorable Cost of goods sold Variable 1,291,900 42,600 Favorable Controllable fixed 190,200 3,600 Unfavorable Selling and administrative Variable 214,600 7,900 Unfavorable Controllable fixed 48,700 1,700 Unfavorable Noncontrollable fixed costs 69,900 3,400 Unfavorable In addition, Grouper incurs $183,600 of indirect fixed costs that were budgeted at $173,000. Twenty percent (20%) of these costs are allocated to the Patio Furniture Division. Prepare a responsibility report for the Patio Furniture Division for the year. (List variable costs before fixed costs.) $ Budget GROUPER INC. Patio Furniture Division Responsibility Report $ Actual $ N n +A A A > > > > > >