Question 1 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 from Budget Budget Sales $2,496,400 $47,700 Favorable Cost of goods sold Variable 1,291,300 36,100 Favorable Controllable fixed 198,900 2,300 Unfavorable Selling and administrative Variable Controllable fixed 215,500 51,400 66,300 7,200 Unfavorablel 1,800 Unfavorable 3,700 Unfavorable Noncontrollable fixed costs In addition, Clarke incurs $184,200 of indirect fixed costs that were budgeted at $178,00 Prepare a responsibility report for the Patio Furniture Division for the year. (List variable costs before fixed costs.) Twenty percent 20 % of these costs are a cate to he ti u ure Di in