P1.533 (LO. 3) Henning Manufacturing Ltd. operates its patio furniture division as a profit centre. Operating data for this division for the year ended December 31, 2022, are as follows: Difference from Budget Budget Sales $2,500,000 $60,000 F Costs of goods sola Variable costs 1,300,000 41,000 F Controllable fixed costs 200,000 6,000 U Selling and administrative expenses Variable costs 220,000 7,000 U Controllable fixed costs 50,000 Noncontrollable fixed costs 70,000 In addition, Henning Manufacturing incurred $180,000 of indirect fixed costs that were budgeted at $175,000. It allocates 20% of these costs to the patio furniture division. The division manager cannot control any of these costs. Instructions a. Prepare a responsibility report for the patio furniture division for the year. a. Controllable margin: $86,000 F b. Comment on the manager's performance in controlling revenues and costs, c. Identify any costs that have been excluded from the responsibility report and explain why they were excluded 2,000 U 4,000 U