The Real Estate Products Division of McKenzie Co$.$ is operated as a profit center. Sales for the division were budgeted for $2022$ at $$1,250,000.$ The only variable costs budgeted for the division were cost of goods sold $($$$610,000)$ and selling and administrative $($$$80,000).$ Fixed costs were budgeted at $$130,000$ for cost of goods sold, $$120,000$ for selling and administrative costs, and $$95,000$ for noncontrollable fixed costs. Actual results for these items were as follows:

$\backslash$table$[[$Sales$,$$$1,175,000$