The Novak Division operates as a profit center. It reports the following for the year ending December 31, 2022. Budgeted Actual Sales Variable costs $2,600,000 $2,457,000 1,040,000 988,000 Controllable fixed costs 715,000 715,000 Noncontrollable fixed costs 325,000 325,000 Prepare a responsibility report for the Novak Division at December 31, 2022. NOVAK DIVISION Responsibility Report Budget Actual $ Difference Favorable Unfavorable Neither Favorable nor Unfavorable