Problem 22-4A Clarke Inc. operates the Patio Furniture Division as a profit center. Operating data for this division for the year ended December 31, 2017, are as shown below. Difference Budget from Budget Sales $2,504,200 $52,800 Favorable Cost of goods sold 1,309,700 45,000 Favorable Variable Controllable fixed 201,300 2,700 Unfavorable Selling and administrative Variable 210,200 7,400 Unfavorable controllable fixed 50,200 2,200 Unfavorable Non controllable fixed costs 74,400 5,000 Unfavorable In addition, Clarke incurs $182,200 of indirect fixed costs that were budgeted at $178,100. Twenty percent (20%) of these costs are allocated to the Patio Furniture Division