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 $1,989,400 793,700 559,100 250,100 Actual $1,829,800 752,300 559,100 250,100 Prepare a responsibility report for the Rockies Division at December 31, 2017. 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