MARIGOLD COMPANY Sports Equipment Division Responsibility Report Budget Actual Difference Favorable Unfavorable Neither Favorable nor Unfavorable The Sports Equipment Division of Marigold Company is operated as a profit center. Sales for the division were budgeted for 2022 at $846,000. The only variable costs budgeted for the division were cost of goods sold ($413,600) and selling and administrative ($56,400). Fixed costs were budgeted at $94,000 for cost of goods sold, $84,600 for selling and administrative, and $65,800 for noncontrollable fixed costs. Actual results for these items were: Prepare a responsibility report for the Sports Equipment Division for 2022. (List variable costs before fixed costs.)