Question 9 The Rockies Division operates as a profit center. It reports the following for the year ending December 31, 2020. Sales Variable costs Controllable fixed costs Noncontrollable fixed costs Budgeted Actual $1,900,000 $1,760,000 790,000 740,000 540,000 540,000 240,000 240,000 Prepare a responsibility report for the Rockies Division at December 31, 2020. ROCKIES DIVISION Responsibility Report For the Year Ended December 31, 2020 Difference Favorable Unfavorable Neither Favorable Budget nor Unfavorable Actual