The Rockies Division operates as a profit center. It reports the following for the year ending December 31 Sales Variable costs Controllable fixed costs Noncontrollable fixed costs Budgeted Actual $2,047.000 $1,897,500 795,600 746,500 558,900 558.900 245,500 245,500 Prepare a responsibility report for the Rockies Division at December 31, 2020. ROCKIES DIVISION Responsibility Report For the Year Ended December 31, 2020 Actual Budget