The Camping Division of JA Company is operated as a profit center. Sales for the division were budgeted for 2020 at $694,000. The only variable costs budgeted for the division were cost of goods sold ($342,000) and selling and administrative ($48,000). Fixed costs were budgeted at $79,000 for cost of goods sold, $71,000 for selling and administrative, and $68,000 for noncontrollable fixed costs. Actual results for these items were: Sales $673,000 Cost of goods sold Variable 318,000 84,000 Fixed Selling and administrative Variable 49,000 Fixed 52,000 Noncontrollable fixed 68,000