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. Actual Comparison with Budget $100,000 favorable Sales $1,400,000 Variable cost of goods sold 680,000 56,000 unfavorable Variable selling and administrative expenses 124.000 24,000 unfavorable Controllable fixed cost of goods sold 169,000 On target Controllable fixed selling and administrative expenses 83.000 On target Budget Actual Sales > Variable costs Cost of Goods Sold Selling and Administrative > Total Variable Costs DOLE Contribution Marian 10 DOI Controllable Direct Fixed Cose Cost of Goods Sold Selling and Administrative 3 Total Control Direct Ford Costs > Controller > ROI 183 174 Cost of Goods Sold Selling and Administrative