Sandhill Manufacturing Company accumulates the following summary data for the year ending December 31, 2022, for its water division. The division operates as a profit centre: sales $2,010,000 budgeted, $2,210,800 actual; variable costs$1,010,000 budgeted, $1,051,900 actual; and controllable fixed costs $299,800 budgeted, $303,800 actual. Prepare a responsibility report for the water division