The Sports Equipment Division of Harrington Company is operated as a profit center. Sales for the division were budgeted for 2014 at $904,820. The only variable costs budgeted for the division were cost of goods sold ($439,360) and selling and administrative ($63,410). Fixed costs were budgeted at $103,270 for cost of goods sold, $91,060 for selling and administrative, and $73,440 for noncontrollable fixed costs. Actual results for these items were: Sales Cost of goods sold $883,290 Variable Fixed 408,720 108,830 Selling and administrative Variable Fixed 62,170 73,680 93,540 Noncontrollable fixed