The Camping Division of Custer Company is operated as a profit center. Sales for the division were budgeted for 2020 at $710,000. The only variable costs budgeted for the division were cost of goods sold ($338,000) and selling and administrative ($48,000). Fixed costs were budgeted at $78,000 for cost of goods sold, $71,000 for selling and administrative, and $70,000 for noncontrollable fixed costs. Actual results for these items were: 120i Neither Favorable nor Unfaworable The Camping Division of Custer Company is operated as a profit center. Sales for the division were budgeted for 2020 at $710,000. The only variable costs budgeted for the division were cost of goods sold ($338,000) and selling and administrative ($48,000). Fixed costs were budgeted at $78,000 for cost of goods sold, $71,000 for selling and administrative, and $70,000 for noncontrollable fixed costs. Actual results for these items were: 120i Neither Favorable nor Unfaworable