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-$2,031,600 budget, S2,266,800 actual; variable costs-$1,013,000 budget, $1,048,800 actual; and controllable fixed costs-$297,200 budget, $303,500 actual. Prepare a responsibility report for the Water Division