Riverbed Company accumulates the following summary data for the year ending December 31, 2025, for its Water Division, which it operates as a profit center: sales $2,120,000 budget, $2,204,800 actual; variable costs $1,060,000 budget, $1,113,000 actual; and controllable fixed costs $318,000 budget, $323,300 actual. Prepare a responsibility report for the Water Division for the year ending December 31, 2025. RIVERBED COMPANY Water Division Responsibility Report Difference Favorable Unfavorable Neither Favorable Budget Actual nor Unfavorable $ $