The Sports Equipment Division of Blue Spruce Company is operated as a profit center. Sales for the division were budgeted for 2022 at $738,000. The only variable costs budgeted for the division were cost of goods sold ($360,800) and selling and administrative ($49,200). Fixed costs were budgeted at $82,000 for cost of goods sold, $73,800 for selling and administrative, and $57,400 for noncontrollable fixed costs. Actual results for these items were: Sales $721,600 Cost of goods sold Variable 334,560 Fixed 86,100 Selling and administrative Variable 50,020 Fixed 54,120 Noncontrollable fixed 70,520 BLUE SPRUCE COMPANY Sports Equipment Division Responsibility Report Budget Actual Differen Favorat Unfavora Neither Fav nor Unfavo > $ GA $ $