The Sports Equipment Division of Blue Spruce Company is operated as a profit center. Sales for the division were budgeted for 2022 at $1,134,000. The only variable costs budgeted for the division were cost of goods sold ($554,400) and selling and administrative ($75,600). Fixed costs were budgeted at $126,000 for cost of goods sold. $113,400 for selling and administrative, and $88,200 for noncontrollable fixed costs. Actual results for these items were: Sales $1,108,800 Cost of goods sold Variable 514,080 Fixed 132,300 Selling and administrative Variable 76,860 Fixed 83,160 Noncontrollable fixed 105,840