The Camping Division of CM Company is operated as a profit center. Sales for the division were budgeted for 2020 at $714,000. The only variable costs budgeted for the division were cost of goods sold ($340,000) and selling and administrative ($46,000). Fixed costs were budgeted at $78,000 for cost of goods sold, $72,000 for selling and administrative, and $71,000 for noncontrollable fixed costs. Actual results for these items were: Sales $692,000 Cost of goods sold Variable 316,000 Fixed 83,000 Selling and administrative Variable 47,000 Fixed 54,000 Noncontrollable fixed 71,000