The Sports Equipment Division of Harrington Company is operated as a profit center. Sales for the division were budgeted for 2017 at $900, 150. The only variable costs budgeted for the division were cost of goods sold ($443,800) and selling and administrative ($64,010). Fixed costs were budgeted at $102,130 for cost of goods sold, $94,630 for selling and administrative, and $74,460 for noncontrollable fixed costs. Actual results for these items were: Prepare a responsibility report for the Sports Equipment Division for 2017. (List variable costs before fixed costs.) The parts of this question must be completed in order. This part will be available when you complete the part above