Optimus Company manufactures a variety of tools and industrial equipment. The company operates through three divisions. Each division is an investment center. Operating data for the Home Division for the year ended December 31, 2020, and relevant budget data are as follows. Sales Variable cost of goods sold Variable selling and administrative expenses Controllable fixed cost of goods sold Controllable fixed selling and administrative expenses Actual Comparison with Budget $1.400.000 $101.000 favorable 680,000 55.000 unfavorable 124.000 26,000 unfavorable 169.000 On target 79,000 On target Average operating assets for the year for the Home Division were $2,000,000 which was also the budgeted amount