Marigold Company accumulates the following summary data for the year ending December 31, 2025, for its Water Division, which it operates as a profit center sales - $1,880,000 budget, $1,955,200 actual; variable costs $940,000 budget, $987,000 actual; and controllable fixed costs $282,000 budget, $286,700 actual. Prepare a responsibility report for the Water Division for the year ending December 31, 2025