The Sports Equipment Division of Harrington Company is operated as a profit center. Sales for the division were budgeted for 2017 at $900,000. The only variable costs budgeted for the division were cost of goods sold ($440,000) and selling and administrative ($60,000). Fixed costs were budgeted at $100,000 for cost of goods sold, $90,000 for selling and administrative, and $70,000 for noncontrollable fixed costs. Actual results for these items were:

Sales		$880,000
Cost of goods sold
Variable		408,000
Fixed		105,000
Selling and administrative
Variable		61,000
Fixed		66,000
Noncontrollable fixed		90,000

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