the far left column is favorable or unfavorable

The Real Estate Products Division of Blossom Co. is operated as a profit center. Sales for the division were budgeted for 2022 at $1,254,000. The only variable costs budgeted for the division were cost of goods sold ($612,000) and selling and administrative ( $81,000). Fixed costs were budgeted at $131,500 for cost of goods sold, $121,500 for selling and administrative costs, and $96,000 for noncontrollable fixed costs. Actual results for these items were as follows: $ Cost of Goods Sold Sales Selling and Administrative Controllable Margin Indirect Fixed Costs Total Variable Costs Contribution Margin