Problem 10-4A a (Video) Clarke Inc. operates the Patio Furniture Division as a profit center. Operating data for this division for the year ended December 31, 2020, are as shown below. Difference Budget from Budget Sales $2,490,500 $52,700 Favorable Cost of goods sold Variable 1,290,200 38,800 Favorable Controllable fixed 194,000 2,300 Unfavorable Selling and administrative Variable 220,800 6,000 Unfavorable Controllable fixed 54,700 1,000 Unfavorable Noncontrollable fixed costs 65,600 3,700 Unfavorable In addition, Clarke incurs $182,400 of indirect fixed costs that were budgeted at $179,500. 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.) CLARKE INC. Patio Furniture Division Responsibility Report For the Year Ended December 31, 2020 Difference Favorable Unfavorable Neither Favorable nor Unfavorable Budget Actual