The sports equipment division of Kevin Hall Company is operated as a profit centre. Sales for the division were budgeted for $2022$ at $$896\mathrm{.}000.$ The only variable costs budgeted for the division were cost of goods sold $($ $$442\mathrm{.}000)$ and selling and administrative costs $($ $$64,000).$ Fixed costs were budgeted at $$102,000$ for cost of goods sold, $$92,000$ for selling and administrative costs, and $$75\mathrm{.}000$ for noncontrollable fixed costs. Actual results were as follows:

$\backslash$table$[[$Sales$,$$$864,000$