The sports equipment division of Donald Martin Company is operated as a profit centre. Sales for the division were budgeted for 2022 at $896,000. The only variable costs budgeted for the division were cost of goods sold ($444,000) and selling and administrative costs ($64,000). Fixed costs were budgeted at $100,000 for cost of goods sold, $91,000 for selling and administrative costs, and $69,000 for noncontrollable fixed costs. Actual results were as follows: Sales $862,000 Cost of goods sold Variable 417,000 Fixed 105,000 Selling and administrative costs Variable 61,000 Fixed 74,000 Noncontrollable fixed costs 92,000 Prepare a responsibility report for the sports equipment division for 2022. (List variable costs before fixed costs. If an answer is zero, please enter 0. Do not leave any fields blank.) eTextbook and Media Budget Martin MARTIN COMPANY Sports Equipment Division Responsibility Report Actual Prepare a responsibility report for the sports equipment division for 2022. (List variable costs before fixed costs. If an answer is zero, please enter O. Do not leave any fields blank.) Martin MARTIN COMPANY Sports Equipment Division Responsibility Report Budget Actual $ $ eTextbook and Media Save for Later Difference Favourable Unfavourable Neither Favourable nor Unfavourable > > > < >