ment Question 1 The Rockies Division operates as a profit center. It reports the following for the year. Budgeted Actual Sales Variable costs Controllable fixed costs Noncontrollable fixed $2,099,500 $1,950,800 805,200 744,300 543,400 543,400 costs 249,800 249,800 Prepare a responsibility report for the Rockies Division at December 31, 2017 DIVISION For the Year Ended December 31, 2017 Favorable Unfavorable Neither Favorable Budget Actual able