The Rockies Division operates as a profit center. It reports the following for the year. Budgeted Actual Sales $2,099,500 $1,950,800 Variable costs 805,200 744,300 Controllable fixed costs 543,400 543,400 Noncontrollable fixed costs 249,800 249,800 Prepare a responsibility report for the Rockies Division at December 31, 2017