Torres Company accumulates the following summary data for the year ending December 31, 2017, for its Water Division, which it operates as a profit center: sales $1, 970, 100 budget, $2, 288, 100 actual; variable costs-$1, 013, 600 budget, $1, 040, 200 actual; and controllable fixed costs-$295,000 budget, $304, 600 actual. Prepare a responsibility report for the Water Division