The Sports Equipment Division of Whispering Winds Company is operated as a profit center. Sales for the division were budgeted for 2022 at $1,008,000. The only variable costs budgeted for the division were cost of goods sold ($492,800) and selling and administrative ($67,200). Fixed costs were budgeted at $112,000 for cost of goods sold, $100,800 for selling and administrative, and $78,400 for noncontrollable fixed costs. Actual results for these items were: Prepare a responsibility report for the Sports Equipment Division for 2022. (List variable costs before fixed costs.) Selling and Administrative Variable Costs Controllable Fixed Costs Controllable Margin Cost of Goods Sold Total Variable Costs Contribution Margin Gross Profit Noncontrollable Fixed Costs Total Controllable Fixed Costs Sales Total Noncontrollable Fixed Costs Actual Difference Favorable Unfavorable Neither Favorable nor Unfavorable