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 $1,982,100 budget, $2,291,800 actual; variable costs $1,012,300 budget, $1,054,200 actual; and controllable fixed costs $299,800 budget, $302,400 actual. Prepare a responsibility report for the Water Division for the year ending December 31,2020. Water Division Responsibility Report For the Year Ended December 31, 2020 Budget $ Actual $ $ eTextbook and Media Water Division Responsibility Report For the Year Ended December 31, 2020 Difference Favorable Unfavorable Actual Neither Favorable nor Unfavorable $ $ $