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
Variable		413,620
Fixed		107,830
Selling and administrative
Variable		63,700
Fixed		68,600
Noncontrollable fixed		94,250

Prepare a responsibility report for the Sports Equipment Division for 2017. (List variable costs before fixed costs.)