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 variable costs budgeted for the division 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: Sales $1,229,485 Cost of goods sold Variable 570,500 Fixed 176,500 Selling and administrative Variable 116,000 Fixed 117,000 Noncontrollable fixed 122,000 Prepare a responsibility report for the Real Estate Products Division for 2022. (List variable costs before fixed costs.) PHAROAH CO. Real Estate Products Division Responsibility Report 2022 Budget Actual Difference Favorable (F) Unfavorable (U) Not Applicable (NA) ^ A