The Concord Division operates as a profit center. It reports the following for the year ending December 31, 2022. Actual Budgeted $2.280.000 Sales $2,154,600 912,000 866,400 Variable costs Controllable fixed costs Noncontrollable fixed costs 457.000 457,000 285,000 285,000 Prepare a responsibility report for the Concord Division at December 31, 2022. CONCORD DIVISION Responsibility Report Budget Actual $ $ $ Difference Favorable Unfavorable Neither Favorable nor Unfavorable $ $ V