The Sports Equipment Division of Ayayai Company is operated as a profit center. Sales for the division were budgeted for 2022 at $1,116,000. The only variable costs budgeted for the division were cost of goods sold ($545,600) and selling and administrative ($74,400). Fixed costs were budgeted at $124,000 for cost of goods sold, $111,600 for selling and administrative, and $86,800 for noncontrollable fixed costs. Actual results for these items were: Sales Cost of goods sold Variable Fixed $1,091,200 505,920 130,200 Selling and administrative Variable 75,640 Fixed 81,840 Noncontrollable fixed 107,880