The Rockies Division operates as a profit center. It reports the following for the year ending December 31, 2020. Actual Sales Variable costs Controllable fixed costs Noncontrollable fixed costs Budgeted $2,000,000 800,000 550,000 250,000 $1,890,000 760,000 550,000 250,000 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