The sports equipment division of James Smith Company is operated as a profit centre. Sales for the division were budgeted for $2022$

at $$890,000.$ The only variable costs budgeted for the division were cost of goods sold $($ $$439,000)$ and selling and administrative cost

$($$$60,000).$ Fixed costs were budgeted at $$100,000$ for cost of goods sold, $$89,000$ for selling and administrative costs, and

$$69,000$ for noncontrollable fixed costs. Actual results were as follows:

$($a$)$

Prepare a responsibility report for the sports equipment division for $2022.($List variable costs before fixed costs. If an answer is zero,

please enter $0.$ Do not leave any fields blank.$)$

Smith SMITH COMPANY

Sports Equipment Division

Responsibility Report