* Question 33 The Rockies Division operates as a profit center. It reports the following for the year ending December 31, 2020 Budgeted Actual Sales $1,966,400 51,806,800 Variable costs 794,000 758,800 Controllable fixed costs 541,600 541,600 Noncontrollable fixed costs 249,800 249,800 Prepare a responsibility report for the Rockies Division at December 31, 2020 ROCKIES DIVISION For the Year Ended December 31, 2020 Favorable Unfavorable Neither Favorable nor Unfavorable Budget Actual