The Sports Equipment Division of Ayayai Company is operated as a profit center. Sales for the division were budgeted for $2025$ at

$$720,000.$ The only variable costs budgeted for the division were cost of goods sold $($$$352,000)$ and selling and administrative

$($$$48,000).$ Fixed costs were budgeted at $$80,000$ for cost of goods sold, $$72,000$ for selling and administrative, and $$56,000$ for

noncontrollable fixed costs. Actual results for these items were:

Sales

$$704,000$

Cost of goods sold

Selling and administrative

Variable

Fixed

Noncontrollable fixed

$48,800$

$52,800$

$70,400$

$($a$)$

Prepare a responsibility report for the Sports Equipment Division for $2025.($List variable costs before fixed costs.$)$

AYAYAI COMPANY

Sports Equipment Division

Responsibility Report

Budget

there are $4$ coloums and one has the difference and if its favorablle or unfavorable