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 $2,047,700 budget. $2,282,800 actual: variable costs $1,015,700 budget, $1,048,500 achul: and controllable fored costs $295,000 budget, $304,900 actual. Prepare a responsibility report for the Water Division for the year ending December 31,2020