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 $2,494,500 $51,600 Favorable Cost of goods sold 1,304,500 38,700 Favorable Variable Controllable fixed 195,900 4,000 Unfavorable Selling and administrative Variable 220,200 7,000 Unfavorable Controllable fixed 45,900 2,400 Unfavorable Noncontrollable fixed costs 66,300 4,500 Unfavorable In addition, Clarke incurs $183,100 of indirect fixed costs that were budgeted at $176,400. 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, 2017 Difference Favorable Unfavorable Neither Favorable Actual Budget nor Unfavorable