The Sports Equipment Division of Harrington Company is operated as a profit center. Sales for the division were budgeted for 2020 at $899,000. The only variable costs budgeted for the division were cost of goods sold ($440,000) and selling and administrative ($60,000). Fixed costs were budgeted at $103,000 for cost of goods sold, $92,000 for selling and administrative, and $74,000 for noncontrollable fixed costs. Actual results for these items were: Sales $890,000 Cost of goods sold Variable Fixed 415,000 105,000 Selling and administrative Variable Fixed 66,000 74,000 95,000 Noncontrollable fixed Controllable Fixed Costs 2,000 T Unfavorable 18,000T Favorable 16,000 T Favorable Cost of Goods Sold 103,000 105,000 92,000 74,000 Selling and Administrative 195,000 179,000 Total Controllable Fixed Costs Contribution Margin Favorable