The Sports Equipment Division of Harrington Company is operated as a profit center. Sales for the division were budgeted for 2020 at $901,000. The only variable costs budgeted for the division were cost of goods sold ($445,000) and selling and administrative ($63,000). Fixed costs were budgeted at $101,000 for cost of goods sold, $92,000 for selling and administrative, and $72,000 for noncontrollable fixed costs. Actual results for these items were: (a) Prepare a responsibility report for the Sports Equipment Division for 2020. (List variable costs before fixed costs.)