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$2,011,200 budget, $2,210,800 actual; variable costs$1,009,600 budget, $1,051,900 actual; and controllable fixed costs$299,800 budget, $303,800 actual. Prepare a responsibility report for the Water Division for the year ending December 31, 2020.