The sports equipment division of Richard Miller Company is operated as a profit centre. Sales for the division were budgeted for 2022 at $891,000. The only variable costs budgeted for the division were cost of goods sold ($441,000) and selling and administrative costs ($64,000). Fixed costs were budgeted at $103,000 for cost of goods sold, $93,000 for selling and administrative costs, and $71,000 for noncontrollable fixed costs. Actual results were as follows: Sales $867,000 414,000 105,000 Cost of goods sold Variable Fixed Selling and administrative costs Variable Fixed 63,000 68,000 93,000 Noncontrollable fixed costs Prepare a responsibility report for the Sports Equipment Division for 2020. (List variable costs before fxed costs.) HARRINGTON COMPANY Sports Equipment Division Responsibility Report For the Year Ended December 31, 2020 Actual Budget Difference Favorable Unfavorable Neither Favorable nor Unfavorable $ $ $ . + S $