Sunland Inc. operates the Patio Furniture Division as a profit center. Operating data for this division for the year ended December 31, 2020, are as shown below. Sales Cost of goods sold Variable Controllable fixed Selling and administrative Variable Controllable fixed Noncontrollable fixed costs Budget $2,504,100 1,309,400 208,700 216,200 48,400 68,300 Difference from Budget $54,200 Favorable 39,200 Favorable 3,900 Unfavorable 6,600 Unfavorable 2,400 Unfavorable 3,000 Unfavorable In addition, Sunland incurs $175,900 of indirect fixed costs that were budgeted at $178,900. Twenty percent (20%) of these costs are allocated to the Furniture Division. Prepare a responsibility report for the Patio Furniture Division for the year. (List variable costs before fixed costs.)

Patio Furniture Division Responsibility Report For the Year Ended December 31, 2020 Budget 5 Actual Ni. n Sunland inc. operates the Patio Furniture Division as a profit center. Operating data for this division for the year ended December 31 , 2020, are as shown below. In addition, Sunland incurs $175,900 of indirect fixed costs that were budgeted at $178,900. Twenty percent (20%) of these costs are allocated to the Patio Furniture Division. Prepare a resporsibility report for the Patio Furniture Division for the year. (List variable costs before foxed costs.)