The Sports Equipment Division of Harrington Company is operated as a profit center. Sales for the division were budgeted for $2022$ at

$$900,000.$ The only variable costs budgeted for the division were cost of goods sold $($$$440,000)$ and selling and administrative

$($$$60,000).$ Fixed costs were budgeted at $$100,000$ for cost of goods sold, $$90,000$ for selling and administrative, and $$70,000$ for

noncontrollable fixed costs. Actual results for these items were:

Sales

$$880,000$

Cost of goods sold

Variable

$408,000$

Fixed

$105,000$

Selling and administrative

Variable

$61,000$

Fixed

$66,000$

Noncontrollable fixed

$90,000$

$($a$)$

Prepare a responsibility report for the Sports Equipment Division for $2022.($List variable costs before fixed costs.$)$

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