In addition. Blue 5 pruce incurs $180.500 of indirect fixed costs that were budgeted at $176.000. Twenty percent (2009) of these costs are allocated to the Patio furniture Division. Prepare a responsibility report for the Patio furniture Division for the year flist variable costs before fored costs.1" BLUE SPRUCE INC. Patio Furniture Division Responsibility Report Difference Favorable Unfavorable Neither Favorable nor Unfavorable