The Flint Division operates as a profit center. It reports the following for the year ending December 31, 2022. Budgeted Actual Sales $2,360,000 $2.230.200 944,000 896,800 Variable costs 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 Difference Favorable Unfavorable Neither Favorab nor Unfavorabl Budget Actual $ $ $