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 ($440,000) and selling and administrative ($62,000). Fixed costs were budgeted at $102,000 for cost of goods sold, $93,000 for selling and administrative, and $74,000 for noncontrollable fixed costs. Actual results for these items were: $884,000 410,000 105,000 Sales Cost of goods sold Variable Fixed Selling and administrative Variable Fixed Noncontrollable fixed 61,000 74,000 91,000 (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 Actual Budget $ 4 $ $ Noncontrollable fixed 91,000 (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 Year Ended December 31, 2020 Actual Difference Favorable Unfavorable Neither Favorable nor Unfavorable $ $