tion l P10-4A Clarke Inc. operates the Patio Fumiture Division as a profit center. Operating data for this division for the year ended December 31, 2017, are as shown below Difference Budget from Budget $2,500,000 $50,000 F Sales Cost of goods sold Variable Controllable fixed 1,300,000 41,000 F 200,000 3,000U Selling and administrative 220,000 6,000U 50,000 2,000U Noncontrollable fixed costs 70,000 4,000U Variable Controllable fixed In addition, Clarke incurs $180,000of indirect fixed costs that were budgeted at $175,000 20% of these costs are allocated to the Patio Furniture Division. Instructions (a) Prepare a responsiblity report for the Patio Furniture Division for the year (b)--Comment on the manager's performance in controlling revenues and costs. (c Identify any costs excluded from the responsibility report and explain why they were excluded