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Arlen Manufacturing Inc. operates the Electronics Division as a profit center. Operating data for this division for the year ended December 31, 2017, are shown below. Budget Difference from Budget $2,500,000 $50,000 F Sales Variable costs Cost of goods sold 1,300,000 220,000 1520,000 980,000 41,000 F 6,000 U 35,000 F 85,000 F Selling and administrative Total Contribution margin Controllable fixed costs Cost of goods sold Selling and administrative Total 200,000 50,000 250,000 3,000 U 2,000 U 5,000 U In addition, Arlen Manufacturing incurs $150,000 of indirect fixed costs that were budgeted at $155,000. Twenty percent(20%) of these costs are allocated to the Home Appliance Division. None of these costs are controllable by the division manager Instructions (a) Prepare a responsibility report for the Electronics Division (a profit center) for the year. (3 Marks) (b) Comment on the manager's performance in controlling revenues and costs