The Rockies Division operates as a profit center. It reports the following for the year ending December 31, 2020. Budgeted Actual Sales $1,996,900 $1,840,900 Variable costs 809,700 746,100 Controllable fixed costs 550,100 550,100 Noncontrollable fixed costs 259,700 259,700 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