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 $2,084,300 $1,929,600 802,400 749,100 554,000 554,000 250,200 250,200 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 Favorat nor Unfavorab Budget Actual $ $ $ > $ $