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-$1.944.000 budget. $2, variable costs-$1.001,200 budget. $1,055,400 actual, and controllable fued costs-$297,700 budget, $302,800 actual Prepare a responsibility report for the Water Division TORRES COMPANY Water Division Responsibility Report For the Year Ended December 31, 2017 Budget Actual Difference Favorable Unfavorable Neither Favorable nor Unfavorable