The Sports Equipment Division of Harrington Company is operated as a profit center. Sales for the division were budgeted for 2017 at $893,450. The only variable costs budgeted for the division were cost of goods sold ($443,980) and selling and administrative ($61,920). Fixed costs were budgeted at $100,410 for cost of goods sold, $90,930 for selling and administrative, and $74,480 for noncontrollable fixed costs. Actual results for these items were:

Exercise 22-16 (Part Level Submission) The Sports Equipment Division of Harrington Company is operated as a profit center. Sales for the division were budgeted for 2017 at $893,450. The only variable costs budgeted for the division were cost of goods sold ($443,980) and selling and administrative ($61,920). Fixed costs were budgeted at $100,410 for cost of goods sold, $90,930 for selling and administrative, and $74,480 for noncontrollable fixed costs. Actual results for these items were: Sales Cost of goods sold $881,840 415,370 104,160 Variable Fixed Selling and administrative 65,700 71,330 89,550 Variable Fixed Noncontrollable fixed