Pina Colada Company accumulates the following summary data for the year ending December 31, 2022, for its Water Division, which it operates as a profit center: sales $2,040,000 budget, $2,121,600 actual; variable costs $1,020,000 budget, $1,071,000 actual; and controllable fixed costs $306,000 budget, $311,100 actual Prepare a responsibility report for the Water Division for the year ending December 31, 2022