The Sports Equipment Division of Harrington Company is operated as a profit center. Sales for the division were budgeted for 2014 at $897,640. The only variable costs budgeted for the division were cost of goods sold ($444,650) and selling and administrative ($64,250). Fixed costs were budgeted at $103,080 for cost of goods sold, $94,730 for selling and administrative, and $69,110 for noncontrollable fixed costs. Actual results for these items were: