The sports equipment division of Brian Lee Company is operated as a profit centre. Sales for the division were budgeted for 2022 at $902,000. The only variable costs budgeted for the division were cost of goods sold ($443,000) and selling and administrative costs ($62,000). Fixed costs were budgeted at $101,000 for cost of goods sold, $93,000 for selling and administrative costs, and $73,000 for noncontrollable fixed costs. Actual results were as follows:

Sales		$866,000
Cost of goods sold
Variable		418,000
Fixed		107,000
Selling and administrative costs
Variable		64,000
Fixed		72,000
Noncontrollable fixed costs		90,000

Now prepare a responsibility report for the sports equipment division for 2022.