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 $1,988,200 $1,838,400 791,200 750,400 557,200 557,200 259,500 259,500 Prepare a responsibility report for the Rockies Division at December 31, 2020. ROCKIES DIVISION Responsibility Report For the Year Ended December 31, 2020 Difference Favorable Unfavorable Neither Favorable nor Unfavorable Budget Actual $ $ $ $ $ $ e Teythook and Media