Sheffield 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 $2,200,000 budget, $2,288,000 actual; variable costs- $1,100,000 budget, $1,155,000 actual; and controllable fixed costs $330,000 budget, $335,500 actual. Prepare a responsibility report for the Water Division for the year ending December 31, 2022. Sheffield 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 $2,200,000 budget, $2,288,000 actual; variable costs $1,100,000 budget, $1,155,000 actual; and controllable fixed costs $330,000 budget, $335,500 actual. Prepare a responsibility report for the Water Division for the year ending December 31, 2022