Problem 22-5A (Part Level Submission) Optimus Company manufactures a variety of tools and industrial equipment. The company operates through three divisions. Each division is an investment center. Operating data for the Home Division for the year endecd December 31, 2017, and relevant budget data are as follows. Actual Comparison with Budget $1,401,000 101,000 favorable Sales Variable cost of goods sold Variable selling and administrative expenses Controllable fixed cost of goods sold Controllable fixed selling and administrative expenses 676,000 124,000 170,000 On target 81,000 On target 55,000 unfavorable 25,000 unfavorable Average operating assets for the year for the Home Division were $1,999,000 which was also the budgeted amount