In addition, Indizo incurs $175,000 of indirect ffwed costs that were budeeted at $171,900. Twenty percent (209) 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) In addition, Indizo incurs $175,000 of indirect ffwed costs that were budeeted at $171,900. Twenty percent (209) 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)