The Sports Equipment Division of Harrington Company is operated as a profit center. Sales for the division were budgeted for 2017 at $893,520. The only variable costs budgeted for the division were cost of goods sold ($441,750) and selling and administrative ($60,200). Fixed costs were budgeted at $100,280 for cost of goods sold, $94,240 for selling and administrative, and $72,370 for noncontrollable fixed costs. Actual results for these items were:

Sales		$886,870
Cost of goods sold
Variable		409,600
Fixed		106,760
Selling and administrative
Variable		64,980
Fixed		71,760
Noncontrollable fixed		89,330

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 C C Difference Favorable Unfavorable Neither Favorable nor Unfavorable a