The sports equipment division of David Davis Company is operated as a profit centre. Sales for the division were budgeted for 2022 at $897,000. The only variable costs budgeted for the division were cost of goods sold ($444,000) and selling and administrative costs ($62,000). Fixed costs were budgeted at $102,000 for cost of goods sold, $91,000 for selling and administrative costs, and $70,000 for noncontrollable fixed costs. Actual results were as follows:

Sales		$861,000
Cost of goods sold
Variable		416,000
Fixed		107,000
Selling and administrative costs
Variable		65,000
Fixed		70,000
Noncontrollable fixed costs		95,000

Prepare a responsibility report for the sports equipment division for 2022

Davis DAVIS COMPANY Sports Equipment Division Responsibility Report Budget Actual > $ $ $ $ LA $ $ $ Davis DAVIS COMPANY Sports Equipment Division Responsibility Report Budget Actual Difference Favourable Unfavourable Neither Favourable nor Unfavourable $ $ $