The Sports Equipment Division of Flint Company is operated as a profit center. Sales for the division were budgeted for 2022 at $1,062,000. The only variable costs budgeted for the division were cost of goods sold ($519,200) and selling and administrative ($70,800). Fixed costs were budgeted at $118,000 for cost of goods sold, $106,200 for selling and administrative, and $82,600 for noncontrollable fixed costs. Actual results for these items were: Prepare a responsibility report for the Sports Equipment Division for 2022. (List variable costs before fixed costs.) FLINT COMPANY Sports Equipment Division Responsibility Report