Please do part C

Problem 22-5A (Part Level Submission) Optimus Company manufactures a variety of tools and industrial equipment. The company operates through three divisions. Each division is arn investment center. Operating data for the Home Division for the year ended December 31, 2017, and relevant budget data are as follows Actual $1,401,000 Comparison with Budget Sales Variable cost of goods sold Variable selling and administrative expenses Controllable fixed cost of goods sold Controllable fixed selling and administrative expenses $100,000 favorable 674,000 125,000 170,000 79,000 56,000 unfavorable 25,000 unfavorable On target On target Average operating assets for the year for the Home Division were $2,001,000 which was also the budgeted amount