Martinez Company accumulates the following summary data for the yoar ending December 31,2022, for its Water Division, which it operates as a proft center: $ ales $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