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 (5440,000) 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: Sales $870,000 Cost of goods sold Variable 415.000 Fixed 105,000 Selling and administrative costs Variable 66,000 Fixed 74.000 Noncontrollable fixed costs 95.000 Sports Equipment Division Responsibility Report Budget Actual Total Noncontrollable Fixed Costs Sales Gross Pront Cost of Goods Sold Selling and Administrative Valable Costs Contribution Margin Controllable Fixed Costs Total Controllable Fixed Costs Controllable Marcin Total Variable Costs Noncontrollable Fixed Costs $ here in