prepare responsiblility report and state if its favorable unfavorable or neither

Horatio Inc. has three divisions which are operated as profit centers. Actual operating data for the divisions listed alphabetically are as follows. (a) Compute the missing amounts. Prepare a responsibility report for the Women's Shoes Division assuming (1) the data are for the month ended June 30,2020 , and (2) all data equal budget except variable costs which are $5,860 over budget