The Sports Equipment Division of Harrington Company is operated as a proft center. Sales for the division were budgeted for 2020 at $ 894,000. The only variable costs budgeted for the division were cost of goods sold ($ 442000) and selling and administrative ($ 60,000). Fixed costs were budgeted at $ 100.000 for cost of goods sold, $ 94,000 for selling and administrative, and $72,000 for noncontrollable fixed costs. Actual results for these items were Sales 887000 Cost of goods sold Variable 410,000 Fixed 107.000 Selling and administrative Variable 65,000 72,000 89,000 Noncontrollable fixed