Pina Colada Inc. operates the Patio Furniture Division as a profit center. Operating data for this division for the year ended December 31, 2022, are shown here. In addition, Pina Colada incurs $183,200 of indirect fixed costs that were budgeted at $178,200. Twenty percent (20\%) of these costs are allocated to the Patio Furniture Division. Prepare a responsibility report for the Patio Furniture Division for the year. (List variable costs before fixed costs.) PINA COLADA INC. Patio Furniture Division Responsibility Report Difference Favorable Unfavorable Neither Favorable Budget Actual nor Unfavorable $ $ $