The Sports Equipment Division of Swifty Company is operated as a profit center. Sales for the division were budgeted for $2022$ at

$$1,098,000.$ The only variable costs budgeted for the division were cost of goods sold $($$$536,800)$ and selling and administrative

$($$$73,200).$ Fixed costs were budgeted at $$122,000$ for cost of goods sold, $$109,800$ for selling and administrative, and $$85,400$ for

noncontrollable fixed costs. Actual results for these items were:

Selling and administrative

$($a$)$

Prepare a responsibility report for the Sports Equipment Division for $2022.($List variable costs before fixed costs.$)$

SWIFTY COMPANY

Sports Equipment Division

Responsibility Report