larke Inc. operates the Patio Furniture Division as a profit center. Operating data for this division for the year ended December 31, 2017, are as shown below.

		Budget		Difference from Budget
Sales		$2,504,600		$52,400	Favorable
Cost of goods sold
Variable		1,296,800		40,700	Favorable
Controllable fixed		202,600		3,400	Unfavorable
Selling and administrative
Variable		229,700		6,900	Unfavorable
Controllable fixed		53,200		1,800	Unfavorable
Noncontrollable fixed costs		65,800		3,600	Unfavorable

In addition, Clarke incurs $184,000 of indirect fixed costs that were budgeted at $172,100. 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.