The Sports Equipment Division of Harrington Company is operated as a profit center. Sales for the division were budgeted for 2020 at $903,000. The only variable costs budgeted for the division were cost of goods sold ($443,000) and selling and administrative ($64,000). Fixed costs were budgeted at $100,000 for cost of goods sold, $90,000 for selling and administrative, and $75,000 for noncontrollable fixed costs. Actual results for these items were:

Sales $885,000

Cost of goods sold

Variable 414,000

Fixed 108,000

Selling and administrative

Variable 65,000

Fixed 75,000

Noncontrollable fixed 90,000

Prepare a responsibility report for the Sports Equipment Division for 2020.