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

$$792,000.$ The only variable costs budgeted for the division were cost of goods sold $($$$387,200)$ and selling and administrative

$($$$52,800).$ Fixed costs were budgeted at $$88,000$ for cost of goods sold, $$79,200$ for selling and administrative, and $$61,600$ for

noncontrollable fixed costs. Actual results for these items were:

Selling and administrative

$($a$)$

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