The Handbags Division of Moochie Corporation is operated as a profit center. The following information is available: Actual Budget $1,390,000 $1,370,000 Sales Cost of Goods Sold: Variable 420,000 184,000 410,000 190,000 Fixed Selling and Administrative Costs: Variable 250,000 235,000 228,000 Fixed 226,000 All of the budgeted variable costs and the budgeted fixed cost of goods sold are controllable costs. $162,000 of the budgeted fixed selling and administrative costs are controllable costs. All of the budgeted variable costs and the budgeted fixed cost of goods sold are controllable costs. $162,000 of the budgeted fixed selling and administrative costs are controllable costs. All of the actual variable costs and the actual fixed cost of goods sold are controllable costs. $155,000 of the actual fixed selling and administrative costs are controllable costs. Required: Prepare a responsibility report for the manager of the Real Estate Products Division in the attached Workpaper #2. Workpaper Files in PDF and Excel