The Real Estate Products Division of Crane Co. is operated as a profit center. Sales for the division were budgeted for 2022 at $1,302,000. The only variable costs budgeted for the division were cost of goods sold ($636,000) and selling and administrative ($93,000). Fixed costs were budgeted at $155,500 for cost of goods sold, $139,500 for selling and administrative costs, and $108,000 for noncontrollable fixed costs. Actual results for these items were as follows: Sales Cost of goods sold $1,229,351 Variable 564,500 Fixed 168,500 Selling and administrative Variable 108,000 Fixed 113,000 Noncontrollable fixed 118,000