P 24- 48 Guzman Inc . Operates the HOME Appliance Division as a profit Center . Operating data for this division for the year Ended December 31, 2017, are shown on the next page . Difference Budget from Budget Sales $ 2, 400.000 Fredare responsibility" Cost of goods sold report for & profit center . Variable 1, 200,000 58, COOL! Controllable fixed 200,000 BOOOF [LO 3 ) Selling and administrative Variable* 240.000 BOOOF Controllable fixed 60.090 3, 000 LY Noncontrollable fixed costs 50.000 2,00OL In addition , Guzman incurs $ 150, 000 of indirect fixed costs that were budgetEd at $155, 000 . Twenty percent ( 2046) of these costs are allocated to the Home Appliance* Division . None of these costs are controllable by the division manager . Instructions (a) Prepare a responsibility report for the Home Appliance Division ( a profit center ! (a) Contribution for the year . margin 5140, 00 0 1 ( 1 ) Comment on the manager's performance in controlling revenues and costs . |^ ) Controllable (C ) Identify any casts excluded from the responsibility report and Explain why they margin 5135, 00 0 LY WERE EXCLUDED