The Sports Equipment Division of Harrington Company is operated as a profit center. Sales for the division were budgeted for 2017 at $900,150. The only variable costs budgeted for the division were cost of goods sold ($443,800) and selling and administrative ($64,010). Fixed costs were budgeted at $102,130 for cost of goods sold, $94,630 for selling and administrative, and $74,460 for noncontrollable fixed costs. Actual results for these items were: sales $889,120 Cost of goods sold 413,620 Variable 107,830 Fixed Selling and administrative Variable 63,700 68,600 Fixed Noncontrollable fixed 94,250 (a) Your answer is correct. Prepare a responsibility report for the Sports Equipment Division for 2017 (List variable costs before fixed costs,) HARRINGTON COMPANY Sports Equipment Division Responsibility Report 2017 Budget Difference Actua Favorable Unfavorable Neither Favorable nor Unfavorable ales ariable Cost ost of Goods Sold 43800 13620 0180 TFavorable 10 Favorab elling and Administrative otal Variable Cost 77320 130490 Favorable ontribution Margin 9460 TFavorab ontrollable Fixed Costs Cost of Goods Sold 5700 Unfavorable elling and Administrative otal Controllable Fixed Costs T196760 T176430 0330 TFavorabl ontrollable Marginl Attempts: 5 of 15 used (b)