The Real Estate Products Division of Pharoah Co. is operated as a profit center. Sales for the division were budgeted for 2022 at $1,308,000. The only variabie costs budgeted for the dlvision were cost of goods sold ($644,000) and selling and administrative ($97,000). Fixed costs were budgeted at $165,500 for cost of goods sold, $145,500 for selling and administrative costs, and $112,000 for noncontrollable fixed costs. Actual results for these items were as follows: Prepare a responsibility report for the Real Estate Products Division for 2022. (List variable costs before foved costs)