The Sports Equipment Division of Harrington Company is operated as a profit center. Sales for the division were budgeted for 2014 at $902,950. The only variable costs budgeted for the division were cost of goods sold ($439,340) and selling and administrative ($60,380). Fixed costs were budgeted at $104,360 for cost of goods sold, $91,600 for selling and administrative, and $70,970 for noncontrollable fixed costs. Actual results for these items were:

Sales $886,130 Cost of goods sold Variable Fixed 417,640 107,950 Selling and administrative Variable Fixed 60,400 73,240 93,550 Noncontrollable fixed