The Real Estate Products Division of McKenzie is operated as a profit center. The following information is available: Actual Budget Sales $1,900,000 $1,880,000 Cost of Goods Sold Variable 740,000 752,000 Fixed 561,000 564,000 Selling and Admin Costs Variable 78,000 75,200 Fixed 366,000 376,000 All of the budgeted fixed cost of goods sold are direct costs. $318,400 of the fixed selling and administrative costs are direct costs. All of the actual fixed cost of goods sold are direct costs. $328,000 of the actual fixed selling and administrative costs are direct costs. A. Prepare a responsibility report for the manager of the Real Estate Products Division. Real Estate Products Division Responsibility Report Labels Actual Budget Variance U or F