Torres Company accumulates the following summary data for the year ending December 31, 2020, for its Water Division, which it operates as a profit center: sales--$1,900,000 budget $2,180,000 actual: variable costs-$1,000,000 budget $1,040,000 actual and controllable fixed costs--$295,000 budget, $302,000 actual Prepare a responsibility report for the Water Division for the year ending December 31, 2020, Prepare a responsibility report for the Water UN the year el TORRES COMPANY Water Division Responsibility Report For the Year Ended December 31, 2020 D Differe Favor Unfavou Neither Fa nor Unfas Budget Actual TORRES COMPANY Water Division Responsibility Report For the Year Ended December 31, 2020 Difference Favorable Unfavorable Neither Favorable nor Unfavorable Budget Actual $