The Rockies Division operates as a profit center. It reports the following for the year ending December 31, 2020. Sales Variable costs Controllable fixed costs Noncontrollable fixed costs Budgeted Actual $2,023,700 $1,866,900 795,100 752,500 543,900 543,900 252,400 252,400 Prepare a responsibility report for the Rockies Division at December 31, 2020. ROCKIES DIVISION Responsibility Report For the Year Ended December 31, 2020 Prepare a responsibility report for the Rockies Division at December 31, 2020. ROCKIES DIVISION Responsibility Report For the Year Ended December 31, 2020 Sho Difference Favorable Unfavorable Neither Favorable nor Unfavorable Budget Actual > > $