The Sports Equipment Division of Grouper Company is operated as a profit center. Sales for the division were budgeted for 2022 at $828,000. The only variable costs budgeted for the division were cost of goods sold ( $404,800 ) and selling and administrative ($55,200). Fixed costs were budgeted at $92,000 for cost of goods sold, $82,800 for selling and administrative, and $64,400 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.) Prepare a responsibility report for the Sports Equipment Division for 2022. (List variable costs before fixed costs.)