Problem 24-5A 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 ended December 31, 2017, and relevant budget data are as follows. Actual Comparison with Budget Sales Variable cost of goods sold Variable selling and administrative expenses Controllable fixed cost of goods sold Controllable fixed selling and administrative expenses $1,400,000 676,000 126,000 170,000 $100,000 favorable 55,000 unfavorable 25,000 unfavorable On target 80,000 O trget Average operating assets for the year for the Home Division were $2,000,000 which was also the budgeted amount