The Rockies Division operates as a profit center. It reports the following for the year. Sales Variable costs Controllable fixed costs Noncontrollable fixed costs Budgeted $1,980,900 807,000 545,400 258,500 Actual $1,835,200 753,500 545,400 258,500 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