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$2,043,900 budget, $2,180,900 actual; variable costs$1,011,800 budget, $1,044,400 actual; and controllable fixed costs$299,800 budget, $302,900 actual.

Budget TORRES COMPANY Water Division Responsibility Report For the Year Ended December 31, 2017 Actual Difference Favorable Unfavorable Neither Favorable nor Unfavorable