The Rockies Division operates as a profit center. It reports the following for the year. Budgeted Actual Sales $2,097,000 $1,947,600 Variable costs 801,600 752,500 Controllable fixed costs 556,600 556,600 Noncontrollable fixed costs 259,400 259,400 Prepare a responsibility report for the Rockies Division at December 31, 2017.