ty repor 10-4A operates the Patio Furniture Division as a profit center. O this division for the year ended December 31, 2017, are as shown below, " ating Difference Budget from Budget $2,500,000 Sales Cost of goods sold $50,000 F Variable Controllable fixed 1,300,000 200,000 41,000 F 3,000 U Selling and administrative Variable Controllable fixed 220,000 50,000 70,000 6,000 U 2,000 U 4,000 U Noncontrollable fixed costs