Novak Inc. operates the Patio Furniture Division as a profit center. Operating data for this division for the year ended December 31, 2022, are shown here. Difference from Budget Budget Sales $ 2,499,100 $ 49,700 Favorable Cost of goods sold Variable 1,303,600 41,600 Favorable Controllable fixed 199,700 3,600 Unfavorable Selling and administrative Variable 213,200 6,300 Unfavorable Controllable fixed 46,500 2,000 Unfavorable Noncontrollable fixed costs 72,400 4,700 Unfavorable In addition, Novak incurs $ 184,000 of indirect fixed costs that were budgeted at $ 174,500. Twenty percent (20%) of these costs are allocated to the Patio Furniture Division. Prepare a responsibility report for the Patio Furniture Division for the year. (List variable costs before fixed costs.) NOVAK INC. Patio Furniture Division Responsibility Report Difference Favorable Unfavorable Neither Favoral nor Unfavorab Budget Actual $ $ $ >