-- The Patio Furniture Division of Clarke Company operates as a profit center. Data for the year 2020 is as follows: Budget Actual Sales $ 980,000 $1,020,000 Cost of Goods Sold Variable 240,000 250,000 Fixed 180,000 165,000 Selling and Administrative Variable 130,000 128,000 Fixed 160,000 165,000 All of the budgeted fixed costs of goods sold are direct costs. $94,000 of the budgeted fixed selling and administrative costs are direct costs--the rest are indirect. All of the actual fixed costs of goods sold are direct costs. $96,000 of the actual fixed selling and administrative costs are direct costs--the rest are indirect.. REQUIRED: A Prepare a responsibility report for the Patio Furniture Division for 2020. Clarke Company Patio Furniture Division Responsibility Report Actual Budget Variance UXF B. If the Patio Furniture Division was operated as an investment center, how would their responsibility report change