Sheffield 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. Sales Cost of goods sold Variable Controllable fixed Selling and administrative Variable Controllable fixed Noncontrollable fixed costs Budget $2,498,600 1,292,800 208,200 226,800 47,700 65,400 Difference from Budget $51,700 Favorable 42,400 Favorable 3,200 Unfavorable 6,300 Unfavorable 2,100 Unfavorable 3,700 Unfavorable In addition, Sheffield incurs $180,100 of indirect fixed costs that were budgeted at $178,000. 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.)

Shefield inc, operates the Patio Furniture Division as a profit center, Operating data for this division for the year ended December 31. 2022. areshown bere. In addition, Shetheld incurs $180,100 ot indirect foed costs that weee budgeted at $178000. Twenty percent 200Q of theie costs are Mocated to the patio Furnture Division. Preparea cenponsibility report for the Patio fumiture DWision for the year aiat variable conts befare fixed costs. SHEFFIELD INC. Patio Furniture Division Responsibility Report Difference Favorable Unfavorable Neither Favorable nor Unfavorable 5