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-$2,019,700 budget, $2,274,500 actual; variable costs-$1,000,500 budget, $1,049,700 actual; and controllable fixed costs-$299,400 budget, $302,900 actual. Prepare a responsibility report for the Water Division for the year ending December 31, 2020. TORRES COMPANY Water Division Responsibility Report For the Year Ended December 31, 2020 Budget $ Actual $ Diffe Fav Unfa Neither nor Uni