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. Budget Difference from Budget Sales $2,499,900 $46,700 Favorable Cost of goods sold Variable 1,309,900 43,200 Favorable Controllable fixed 195,100 2,200 Unfavorable Selling and administrative Variable 229,500 6,700 Unfavorable Controllable fixed 51,700 1,400 Unfavorable Noncontrollable fixed costs 74,900 3,400 Unfavorable 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.)