The Sports Equipment Division of Harrington Company is operated as a profit center. Sales for the division were budgeted for 2017 at $902,740. The only variable costs budgeted for the division were cost of goods sold ($443,240) and selling and administrative ($63,640). Fixed costs were budgeted at $100,220 for cost of goods sold $90,230 for selling and administrative, and $74,670 for noncontrollable fixed costs. Actual results for these items were: Sales $884,750 Cost of goods sold 414,210 107,600 Variable Fixed Selling and administrative 65,150 74,620 89,560 Variable Fixed Noncontrollable fixed ? (a) Prepare a responsibility report for the Sports Equipment Division for 2017. (List variable costs before fixed costs.) HARRINGTON COMPANY Sports Equipment Division Responsibility Report 2017 Budget Actual Difference Favorable Unfavorable Neither Favorable nor Unfavorable