The Sports Equipment Division of Harrington Company is operated as a profit center. Sales for the division were budgeted for 2020 at $905,000. The only variable costs budgeted for the division were cost of goods sold ($445,000) and selling and administrative ($62,000). Fixed costs were budgeted at $104,000 for cost of goods sold, $95,000 for selling and administrative, and $71,000 for noncontrollable fixed costs. Actual results for these items were: Sales $881,000 Cost of goods sold Variable 414,000 Fixed 105,000 Selling and administrative Variable 64,000 Fixed 71,000 Noncontrollable fixed 90,000 (a) 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 Sales 905000 $ $ Variable Costs Cost of Goods Sold 445000 Selling and Administrative 62000 Total Variable Costs Contribution Margin Controllable Fixed Costs Cost of Goods Sold Sales 905000 $ $ $ Variable costs > Cost of Goods Sold 445000 Selling and Administrative 62000 > Total Variable Costs V Contribution Margin Controllable Fixed Costs Cost of Goods Sold Selling and Administrative > Total Controllable Fixed Costs Controllable Margin $ 5