The Rockies Division operates as a profit center. It reports the following for the year. Budgeted Actual Sales $2,069,900 $1,918,900 Variable costs 790,800 743,600 Controllable fixed costs 541,700 541,700 Noncontrollable fixed costs 251,500 251,500. Prepare a responsibility report for the Rockies Division at December 31, 2017.