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Whispering Winds 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. In addition, Whispering Winds incurs $178,500 of indirect fored costs that were budgeted at $175,300. 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.) WHISPERTNG WINDS IWC. Patle Furmiture Division Responsibility Report Difference Favorable Unfivorable Neither Favorable 5 Budget Actual nor Unfavorable WHISPERING WINDS INC. Patio Furniture Division Responsibility Report