Martinez Company accumulates the following summary data for the year ending December 31, 2022, for its Water Division, which it operates as a profit center: sales-$1,920,000 budget, $1,996,800 actual; variable costs-$960,000 budget, $1,008,000 actual; and controllable fixed costs-$288,000 budget. $292,800 actual. Prepare a responsibility report for the Water Division for the year ending December 31, 2022. MARTINEZ COMPANY Water Division Responsibility Report Budget Actual $ Differ Favor Unfav Neither F nor Unfa