Prepare a responsibility report for the Patio Furniture Division for the year. (List variable costs before fixed costs.) Swifty 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, Swifty incurs $184,000 of indirect fixed costs that were budgeted at $172,100. 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.)