The Culver Division operates as a profit center. It reports the following for the year ending December $31,2022.$

$\backslash$table$[[,$Budgeted,,Actual$],[$Sales$,$$$2,320,000,$$$2,192,400,],[$Variable costs,$928,000,881,600,],[$Controllable fixed costs,$458,000,,458,000],[$Noncontrollable fixed costs,$290,000,,290,000]]$

Prepare a responsibility report for the Culver Division at December $31,2022.$