The Sports Equipment Division of Harrington Company is operated as a profit center. Sales for the division were budgeted for 2017 at $900,870. The only variable costs budgeted for the division were cost of goods sold ($444,520) and selling and administrative ($61,510). Fixed costs were budgeted at $104,910 for cost of goods sold, $89,090 for selling and administrative, and $69,450 for noncontrollable fixed costs. Actual results for these items were: Sales $880,060 Cost of goods sold Variable 408,050 Fixed 106,100 Selling and administrative Variable 60,320 69,130 Fixed Noncontrollable fixed 91,880