Torres Comparny accumulates the following summary data for the year ending December 31,2020, for its Water Division, which it aperates as a profit center: sakes \\( -\\$ 1,909,600 \\) budget, \\( \\$ 2,183,200 \\) actual; variable costs \\( -\\$ 1,001,800 \\) budget, \\( \\$ 1,044,600 \\) actuat; and controllable foed costs \\( -\\$ 299,500 \\) budget, \\( \\$ 302,200 \\) sctual. Prepare a resporsibility report for the Water Division for the year ending December 31, 2020. TORRES COMPANY Water Division Responsibility Report For the Year Ended December 3