The sports equipment division of Gary King Company is operated as a profit centre. Sales for the division were budgeted for 20222 at $896,000. The only variable costs budgeted for the division were cost of goods sold ($442,000) and selling and administrative costs ($65,000). Fixed costs were budgeted at $103,000 for cost of goods sold, $90,000 for selling and administrative costs and $73. .000 for noncontrollable fixed costs. Actual results were as follows: Prepare a responsibility report for the sports equipment division for 2022. (List variable costs before fixed costs. If an answer is please enter 0 . Do not leave any fields blank.)