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: $1,108,800 Sales Cost of goods sold Variable 514,080 Fixed 132,300 Selling and administrative Variable 76,860 Fixed 83,160 Noncontrollable fixed 105.840 Prepare a responsibility report for the Sports Equipment Division for 2022. (List variable costs before fixed costs) BLUE SPRUCE COMPANY Sports Equipment Division Responsibility Report Differenc Budget Actual Favorab Unfavorat Neither Favo nor Unfavor S $ > |||| efortbook and Media BLUE SPRUCE COMPANY Sports Equipment Division Responsibility Report Actual Difference Favorable Unfavorable Neither Favorable nor Unfavorable $ > > > > > >