The Flint Division operates as a profit center. It reports the following for the year ending December 31, 2022. Budgeted Actual Sales Variable costs $2,360,000 $2,230,200 944,000 896,800 Controllable fixed costs 459,000 459,000 Noncontrollable fixed costs 295,000 295,000 Prepare a responsibility report for the Flint Division at December 31, 2022. FLINT DIVISION Responsibility Report +A > > Budget $ +A $ Actual $ $ CA Difference Favorable Unfavorable Neither Favorable nor Unfavorable CA $