The Real Estate Products Division of Sheridan Co, is operated as a profit center. Sales for the division were budgeted for 2022 at $1,326,000. The only variable costs budgeted for the division were cost of goods sold ($646,000) and selling and administrative ($98,000). Fixed costs were budgeted at $168,000 for cost of goods sold, $147,000 for selling and administrative costs, and $113,000 for noncontrollable fixed costs. Actual results for these items were as follows: SHERIDANCO. Real Estate Products Division Responsibility Report 2022 Difference Favorable (F) Unfavorable (U) \begin{tabular}{llll} \multicolumn{1}{c|}{ Budget } & Actual & Not Applicable (NA) \\ \hline \end{tabular} ICosts s sold Iministrative