The Real Estate Products Division of Crane Co$.$ is operated as a profit center. Sales for the division were budgeted for $2022$ at

$$1,405,000.$ The only variable costs budgeted for the division were cost of goods sold $($$$658,000)$ and selling and administrative

$($$$104,000).$ Fixed costs were budgeted at $$178,000$ for cost of goods sold, $$156,000$ for selling and administrative costs, and

$$119,000$ for noncontrollable fixed costs. Actual results for these items were as follows:

Sales

$$1,328,088$

Cost of goods sold

Variable

$581,000$

Fixed

$194,000$

Selling and administrative

Variable

$130,000$

Fixed

$124,000$

Noncontrollable fixed

$129,000$CRANE CO$.$

Real Estate Products Division

Responsibility Report

$2022$

Difference

Favorable $($F$)$

Unfavorable $($U$)$

Budget

Actual

Not Applicable $($NA$)$