The sports equipment division of Daniel Jackson Company is operated as a profit centre. Sales for the division were budgeted for 2022 at $899.000. The only variable costs budgeted for the division were cost of goods sold ($440,000) and selling and administrative costs ($60,000). Fixed costs were budgeted at $103,000 for cost of goods sold: $92,000 for selling and administrative costs, and $74,000 for noncontrollable fixed costs. Actual results were as follows: $870,000 Sales Cost of goods sold Variable 415,000 105,000 Fixed Selling and administrative costs Variable 66,000 Fixed 74,000 Noncontrollable fixed costs 95,000 RESPONSIDURY Report Budget Actual Sales Total Noncontrollable Fixed Costs Sales Gross Pront Cost of Goods Sold Selling and Administrative Variable costs Contribution Margin Controllable Fixed Costs Total Controllable Fred Costs Controllable Marcin Total Variable Costs Noncontrollable Fixed Costs