The Sports Equipment Division of Harrington Company is operated as a profit center. Sales for the division were budgeted for 2020 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 2020. (List variable costs before fixed costs.)

HARRINGTON COMPANY Sports Equipment Division Responsibility Report For the Year Ended December 31, 2020
	Budget		Actual		Difference
					Favorable Unfavorable Neither Favorable nor Unfavorable
Controllable Fixed CostsTotal Noncontrollable Fixed CostsCost of Goods SoldSalesGross ProfitSelling and AdministrativeTotal Controllable Fixed CostsTotal Variable CostsVariable CostsNoncontrollable Fixed CostsContribution MarginControllable Margin	$		$		$	FavorableNeither Favorable nor UnfavorableUnfavorable
Gross ProfitSalesControllable MarginTotal Variable CostsNoncontrollable Fixed CostsTotal Noncontrollable Fixed CostsSelling and AdministrativeCost of Goods SoldTotal Controllable Fixed CostsVariable CostsContribution MarginControllable Fixed Costs
Gross Profit Variable Costs Controllable Margin Total Noncontrollable Fixed Costs Cost of Goods Sold Sales Selling and Administrative Total Controllable Fixed Costs Controllable Fixed Costs Contribution Margin Total Variable Costs Noncontrollable Fixed Costs						UnfavorableNeither Favorable nor UnfavorableFavorable
Controllable Fixed Costs Sales Controllable Margin Cost of Goods Sold Selling and Administrative Gross Profit Total Controllable Fixed Costs Noncontrollable Fixed Costs Total Variable Costs Variable Costs Total Noncontrollable Fixed Costs Contribution Margin						FavorableNeither Favorable nor UnfavorableUnfavorable
Variable Costs Total Variable Costs Noncontrollable Fixed Costs Cost of Goods Sold Total Noncontrollable Fixed Costs Gross Profit Controllable Fixed Costs Controllable Margin Sales Contribution Margin Selling and Administrative Total Controllable Fixed Costs						FavorableUnfavorableNeither Favorable nor Unfavorable
Total Controllable Fixed CostsContribution MarginGross ProfitSelling and AdministrativeSalesVariable CostsControllable Fixed CostsCost of Goods SoldTotal Variable CostsNoncontrollable Fixed CostsTotal Noncontrollable Fixed CostsControllable Margin						UnfavorableNeither Favorable nor UnfavorableFavorable
Gross ProfitVariable CostsNoncontrollable Fixed CostsTotal Noncontrollable Fixed CostsContribution MarginSalesCost of Goods SoldSelling and AdministrativeControllable Fixed CostsTotal Variable CostsControllable MarginTotal Controllable Fixed Costs
Variable Costs Total Noncontrollable Fixed Costs Noncontrollable Fixed Costs Contribution Margin Controllable Margin Gross Profit Sales Controllable Fixed Costs Cost of Goods Sold Selling and Administrative Total Controllable Fixed Costs Total Variable Costs						FavorableUnfavorableNeither Favorable nor Unfavorable
Total Noncontrollable Fixed Costs Total Variable Costs Variable Costs Controllable Fixed Costs Noncontrollable Fixed Costs Total Controllable Fixed Costs Gross Profit Cost of Goods Sold Controllable Margin Selling and Administrative Sales Contribution Margin						UnfavorableFavorableNeither Favorable nor Unfavorable
Controllable Fixed Costs Gross Profit Noncontrollable Fixed Costs Variable Costs Controllable Margin Total Variable Costs Total Noncontrollable Fixed Costs Contribution Margin Cost of Goods Sold Sales Selling and Administrative Total Controllable Fixed Costs						FavorableUnfavorableNeither Favorable nor Unfavorable
Controllable Fixed CostsNoncontrollable Fixed CostsSelling and AdministrativeTotal Controllable Fixed CostsTotal Variable CostsTotal Noncontrollable Fixed CostsVariable CostsContribution MarginCost of Goods SoldControllable MarginGross ProfitSales	$		$		$	UnfavorableNeither Favorable nor UnfavorableFavorable