Sarasota Company accumulates the following summary data for the year ending December 31, 2022, for its Water Division, which it operates as a profit center: sales $2,160,000 budget, $2,246,400 actual; variable costs $1,080,000 budget, $1,134,000 actual; and controllable fixed costs $324,000 budget, $329,400 actual. Prepare a responsibility report for the Water Division for the year ending December 31, 2022. SARASOTA COMPANY Water Division Responsibility Report Difference Favorable Unfavorable Neither Favorable Budget Actual nor Unfavorable