Question 4 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 Sales Cost of goods sold Variable Controllable fixed Selling and administrative Variable 1,304,500 195,900 38,700 Favorable 4,000 Unfavorable 220,200 7,000 Unfavorable Controllable fixed 45,900 66,300 2,400 Unfavorable 4,500 Unfavorable Noncontrollable fixed costs In addition, Clarke incurs $183,100 of indirect fixed costs that were budgeted at $176,400. Twenty percent (20%) of these costs are allocated to the Patio Furniture Division. Prepare a responsibility report for the Patio Furniture Division for the year. (List variable costs before fixed costs.) CLAPVETUR For the Year Ended December 31, 2017 Difference Favorable Unfavorable Neither Favorable nor Unfavorable Budget Actual