Riverbed Inc. operates the Patio Furniture Division as a profit center. Operating data for this division for the year ended December 31, 2022, are shown here. Difference from Budget Budget Sales $2,504,200 $52,800 Favorable Cost of goods sold Variable 1,309,700 45,000 Favorable Controllable fixed 201,300 2,700 Unfavorable Selling and administrative Variable 210,200 7,400 Unfavorable Controllable fixed 50,200 2,200 Unfavorable Noncontrollable fixed costs 74,400 5,000 Unfavorable In addition, Riverbed incurs $182,200 of indirect fixed costs that were budgeted at $178,100. 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.) RIVERBED INC. Patio Furniture Division Responsibility Report Difference Favorable Unfavorable Neither Favorable nor Unfavorable Budget Actual $ $ $ 4 $ $ $