Sundand Mamutacturing 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$2,090,000 budgeted, $2.216,600 actual; variable couts $1.010,000 budseted, $1,042,100 actual; and controllable fued conts $300,800 budseted, $303,700 actual. Prepare a renonsiblity repont foc the water division SUNLAND MANUFACTURING COMPANY Water Division Responsibility Report Difference Favourable Unfavourable Neither Favourable Budget Actual nor Unfavourable $ $ $