SuppanManufacturing Company manufactures a variety of tools and industrial equipment. The company operates through three divisions. Each division is an investment center. Operating data for the Home Division for the year ended December 31, 2012, and relevant budget data are as follows.

Actual	Comparison with Budget
Sales	$1,499,450	$100,760	favorable
Variable cost of goods sold	697,560	60,980	unfavorable
Variable selling and administrative expenses	125,010	25,930	unfavorable
Controllable fixed cost of goods sold	169,720	On target
Controllable fixed selling and administrative expenses	80,590	On target

(a)Prepare a responsibility report for the Home Division.