The Real Estate Products Division of Cullumber Co. is operated as a profit center. Sales for the division were budgeted for 2022 at $1,262,000. The only variable costs budgeted for the division were cost of goods sold ($616,000) and selling and administrative ($83,000). Fixed costs were budgeted at $134,500 for cost of goods sold, $124,500 for selling and administrative costs, and $98,000 for noncontrollable fixed costs. Actual results for these items were as follows: Sales $1,182,735 Cost of goods sold Variable 549,500 Fixed 147,500 Selling and administrative Variable 88,000 Fixed 103,000 Noncontrollable fixed 108,000