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- $2, 076, 800 budget, $2, 240,000 actual; variable costs-$1,002,000 budget, $1, 054, 100 actual; and controllable fixed costs-$298, 600 budget, $303, 800 actual. Prepare a responsibility report for the Water Division