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$2,097,500 budget, $2,216,600 actual; variable costs$1,003,600 budget, $1,042,100 actual; and controllable fixed costs$300,800 budget, $303,700 actual. Prepare a responsibility report for the Water Division for the year ending December 31, 2020.