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 Sales $1,401,000 Comparison with Budget $100,000 favorable 56,000 unfavorable 26,000 unfavorable 680,000 Variable cost of goods sold Variable selling and administrative expenses Controllable fred cost of goods sold Controllable fixed selling and administrative expenses 125,000 171.000 On target 81.000 On target Average operating assets for the year for the Home Division were $2,000,000 which was also the budgeted amount OPTIMUS COMPANY Hon Division Responsibility Report For the Year Ended December 31, 2020 Difference Favorable Unfavorable Neither Favorable Bor Unfavorable Budget Actual 5 Show transen