of McKenzie Co. is operated as a profit center. Sales for the division were budgeted for 2013 at $1,250,000. The only were cost of goods sold (5610,000) and selling and administrative (580,000) Fixed costs were budgeted at $130,000 for cost of goods costs budgeted for the sold, $120,000 for selling and administrative and $95,000 for noncontrollable fixed costs. Actual results for these items were $1,175,000 Cost of Goods Sold 545,000 140.000 xed Variable $100,000 Noncontrollable fixed $105,000 t for the Real Estate Products Division for 2013. (b) Assume the division is an investment center, and average operating assets were $1,200,000 ROI