The Concord Division operates as a profit center. It reports the following for the year ending December 31, 2022. Budgeted Actual Sales Variable costs $2.280,000 $2,154,600 912,000 866,400 Controllable fixed costs 457,000 457,000 Noncontrollable fixed costs 285,000 285,000 Prepare a responsibility report for the Concord Division at December 31, 2022. CONCORD DIVISION Responsibility Report Budget Actual Di Fa Unf Neithe nor U