The Real Estate Products Division of Carla Vista Co. is operated as a profit center. Sales for the division were budgeted for 2022 at $1,344,000. The only variable costs budgeted for the division were cost of goods sold ($650,000) and selling and administrative ($100,000). Fixed costs were budgeted at $172,000 for cost of goods sold, $150,000 for selling and administrative costs, and $115,000 for noncontrollable fixed costs. Actual results for these items were as follows: Sales Cost of goods sold $1,265,440 Variable 575,000 Fixed 184,000 Selling and administrative Variable 122,000 Fixed 120,000 Noncontrollable fixed 125,000 (a) Prepare a responsibility report for the Real Estate Products Division for 2022. (List variable costs before fixed costs.)