The Sports Equipment Division of Harrington Company is operated as a profit center. Sales for the division were budgeted for 2017 at $901,940. The only variable costs budgeted for the division were cost of goods sold ($442,500) and selling and administrative ($62,010). Fixed costs were budgeted at $100,690 for cost of goods sold, $92,550 for selling and administrative, and $72,700 for noncontrollable fixed costs. Actual results for these items were: Sales Cost of goods sold $885,840 Variable Fixed 418,450 106,780 Selling and administrative Variable Fixed 64,440 71,750 89,660 Noncontrollable fixed Prepare a responsibility report for the Sports Equipment Division for 2017. (List variable costs before fixed costs.J HARRINGTON COMPANY Sports Equipment Division Responsibility Report 2017