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$2,062,700 budget, $2,288,100 actual; variable costs$1,000,900 budget, $1,055,500 actual; and controllable fixed costs$299,000 budget, $303,900 actual. Prepare a responsibility report for the Water Division.