Whispering Winds Company accumulates the following summary data for the year ending December 31, 2022, for its Water Division, which it operates as a profit center: sales-$2,240,000 budget, $2,329,600 actual; variable costs- $1,120,000 budget, $1,176,000 actual; and controllable fixed costs-$336,000 budget, $341,600 actual. Prepare a responsibility report for the Water Division for the year ending December 31, 2022.