P10.4 (LO 3), AN Writing Clarke Inc. operates the Patio Furniture Division as a profit center. Operat- Prepare responsibility report for a profit ing data for this division for the year ended December 31, 2022, are shown here. center. In addition, Clarke incurs $180,000 of indirect fixed costs that were budgeted at $175,000. Twenty percent (20\%) of these costs are allocated to the Patio Furniture Division. Instructions a. Contribution margin $85,000F a. Prepare a responsibility report for the Patio Furniture Division for the year. Controllable margin $80,000F b. Comment on the manager's performance in controlling revenues and costs. c. Identify any costs excluded from the responsibility report and explain why they were excluded