The Sports Equipment Division of Harrington Company is operated as a profit center. Sales for the division were budgeted for 2014 at $896,340. The only variable costs budgeted for the division were cost of goods sold ($443,200) and selling and administrative ($62,780). Fixed costs were budgeted at $104,820 for cost of goods sold, $92,770 for selling and administrative, and $70,500 for noncontrollable fixed costs. Actual results for these items were:

Prepare a responsibility report for the Sports Equipment Division for 2014. (List variable costs before fixed costs.)