please help for UPVOTE !!

Chudzik Manufacturing Company makes garden and lawn equipment. The company operates through three divisions. Each division is an investment centre. Operating data for the lawn mower division for the year ended December 31, 2020, and relevant budget data are as follows: Actual Comparison with Budget Sales $2.902.000 $118,000 unfavourable Variable cost of goods sold 1,400,000 91,000 unfavourable Variable selling and administrative expenses 294,000 63,000 favourable t Controllable fixed cost of goods sold 271,000 On target Controllable fixed selling and administrative expenses 141,000 On target Average operating assets for the year for the lawn mower division were $5,000,000, which was also the budgeted amount. (a) Prepare a responsibility report (in thousands of dollars) for the lawn mower division (List variable costs before fixed costs. List cost of goods sold before selling and administrative expenses. Round return on investment to 2 decimal places, eg 1.25%) CHUDZIK MANUFACTURING COMPANY Lawn Mower Division Responsibility Performance Report For the Year Ended December 31, 2020 Favoura Unfavour Neither Favourable o Budget Actual Differe