The Sports Equipment Division of Sheffield Company is operated as a profit center. Sales for the division were budgeted for $2027$ at

$$990,000.$ The only variable costs budgeted for the division were cost of goods sold $($$$484,000)$ and selling and administrative

$($$$66,000).$ Fixed costs were budgeted at $$110,000$ for cost of goods sold, $$99,000$ for selling and administrative, and $$77,000$ for

noncontrollable fixed costs. Actual results for these items were:

Sales

$$968,000$

Cost of goods sold

Selling and administrative

$($a$)$

Prepare a responsibility report for the Sports Equipment Division for $2027.($List variable costs before fixed costs.$)$

SHEFFIELD COMPANY

Sports Equipment Division

Question $4$ of $5$