Swifty 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 $2,440,000 budget, $2,537,600 actual; variable costs $1,220,000 budget, $1,281,000 actual; and controllable fixed costs $366,000 budget, $372,100 actual. Prepare a responsibility report for the Water Division for the year ending December 31, 2022