The Real Estate Products Division of Carla Vista Co. is operated as a profit center. Sales for the division were budgeted for 2022 at $1,286,000. The only variable costs budgeted for the division were cost of goods sold ($628,000) and selling and administrative ($89,000). Fixed costs were budgeted at $145,500 for cost of goods sold, $133,500 for selling and administrative costs, and $104,000 for noncontrollable fixed costs. Actual results for these items were as follows. Sales $1,216,951 Cost of goods sold Variable 558,500 Fixed 160,500 Selling and administrative Variable 100,000 Fixed 109,000 Noncontrollable fixed 114,000 CARLA VISTA CO. Real Estate Products Division Responsibility Report 2022 Difference Favorable (F) Unfavorable (U) Not Applicable (NA) Budget Actual $ SA > I . V > > C. > > > > >