The Sports Equipment Division of Novak Company is operated as a profit center. Sales for the division were budgeted for 2022 at $1,170,000. The only variable costs budreted for the division were cost of goods sold ($572,000) and selling and administrative ($78,000). Fixed costs were budgeted at $130,000 for cost of goods sold, $117,000 for selling and administrative, and $91,000 for noncontrollable fixed costs. Actual results for these items were