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 Water Division Responsibility Report Budget Actual $ $ $ $ Difference Favorable Unfavorable Neither Favorable nor Unfavorable