The Rockies Division operates as a profit center. It reports the following for the year. BudgetedActual Sales Variable costs Controllable fixed costs Noncontrollable fixed costs $2,086,700 $1,941,300 741,800 547,500 547,500 258,900 800,600 258,900 Prepare a responsibility report for the Rockies Division at December 31, 2017. ROCKIES DIVISION Responsibility Report For the Year Ended December 31, 2017 Difference Favorable Unfavorable Neither Favorable nor Unfavorable Budget Actual Que