The Sports Equipment Division of Flounder Company is operated as a profit center. Sales for the division were budgeted for 2022 at $810,000. The only variable costs budgeted for the division were cost of goods sold ($396,000) and selling and administrative ($54,000). Fixed costs were budgeted at $90,000 for cost of goods sold, $81,000 for selling and administrative, and $63,000 for noncontrollable fixed costs. Actual results for these items were: Sales $792,000 Cost of goods sold Variable 367,200 Fixed 94,500 Selling and administrative Variable 54,900 Fixed 59,400 Noncontrollable fixed 79,200 Prepare aresporsibility report for the Sports Equipment Division for 2022. (List variable costs before fied costs) FLOUNDER COMPANY Sports Equipment Division Responsibility Report Budget Actual Difference Favorable Unfavorable Neither Favorable nor Unfavorable > >