The Real Estate Products Division of McKenzie Co, is operated as a profit center Sales for the division were budgeted for 2019 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 and $95,000 for noncontrollable fixed costs. Actual results for these items were: $1.175,000 545.000 140,000 Sales Cost of goods sold Variable Fixed Selling and administrative Variable Fixed Noncontrollable fixed 82.000 100,000 105.000 Prepare a responsibility report for the Real Estate Products Division for 2019. (List variable costs before fixed costs)