The Rockies Division operates as a profit center. It reports the following for the year ending December 31, 2020.

		Budgeted		Actual
Sales		$1,931,900		$1,774,200
Variable costs		796,800		759,200
Controllable fixed costs		548,200		548,200
Noncontrollable fixed costs		254,900		254,900

Prepare a responsibility report for the Rockies Division at December 31, 2020.

ROCKIES DIVISION Responsibility Report For the Year Ended December 31, 2020
						Difference
		Budget		Actual		Favorable Unfavorable Neither Favorable nor Unfavorable
Gross ProfitControllable MarginFixed CostsControllable Fixed CostsVariable CostsNet Income/(Loss)SalesContribution Margin		$		$		$	FavorableUnfavorableNeither Favorable nor Unfavorable
SalesFixed CostsGross ProfitNet Income/(Loss)Controllable Fixed CostsContribution MarginVariable CostsControllable Margin							FavorableUnfavorableNeither Favorable nor Unfavorable
Controllable Fixed CostsContribution MarginVariable CostsNet Income/(Loss)Controllable MarginGross ProfitFixed CostsSales							FavorableUnfavorableNeither Favorable nor Unfavorable
Net Income/(Loss)Controllable Fixed CostsVariable CostsGross ProfitContribution MarginFixed CostsSalesControllable Margin							FavorableUnfavorableNeither Favorable nor Unfavorable
Net Income/(Loss)Gross ProfitFixed CostsVariable CostsControllable MarginControllable Fixed CostsContribution MarginSales		$		$		$	FavorableUnfavorableNeither Favorable nor Unfavorable