The Sports Equipment Division of Harrington Company is operated as a profit center, Sales for the division were budgeted for 2017 at $900,830. The only variable costs budgeted for the division were cost of goods sold ($444,600) and selling and administrative ($63,110). Fixed costs were budgeted at $100,660 for cost of goods sold, $91,S60 for selling and administrative, and $71,770 for noncontrollable fixed costs. Actual results for these items were: Sales Cost of goods sold $886,080 Variable Fixed 415,130 107,050 Selling and administrative 65,890 70,660 94,140 Variable Fixed Noncontrollable fixed Prepare a responsibility report for the Sports Equipment Division for 2017. (List variable costs before fixed costs.) Sports Equipment Division 2017 Actual Report Difference Favorable Unfavorable Neither Favorable nor Unfavorable Click if you would like to Show Work for this question: Open Show Work