Problem 24-4A 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 2,494,500 51,600 Favorable 1,304,500 38,700 Favorable Sales Cost of goods sold Variable Controllable fixed 195,900 4,000 Unfavorable Selling and administrative Variable Controllable fixed 220,200 45,900 66,300 7,000 Unfavorable 2,400 Unfavorable 4,500 Unfavorable Noncontrollable fixed costs In addition, Clarke incurs $ 183 100 of indirect fixed costs that were budgeted at $ 176 40. Twenty percent Prepare a responsibility report for the Patio Furniture Division for the year. (List variable costs before fixed costs.) 20% of these costs are allocated to the Furniture vision