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 2 043 900 budget 2 180 900 actual variable costs 1 011 800 budget 1 044 400 actual and controllable fixed costs 299 800 budget 302 900 actual Prepare a responsibility report for the Water Division for the year ending December 31 2020 Budget TORRES COMPANY Water Division Responsibility Report For the Year Ended December 31 2020 Actual