The Sports Equipment Division of Harrington Company is operated as a profit center. Sales for the division were budgeted for 2017 at $893,450. The only variable costs budgeted for the division were cost of goods sold ($443,980) and selling and administrative ($61,920). Fixed costs were budgeted at $100,410 for cost of goods sold, $90,930 for selling and administrative, and $74,480 for noncontrollable fixed costs. Actual results for these items were: Sales $881,840 Cost of goods sold Variable 415,370 Fixed 104,160 Selling and administrative Variable 65,700 Fixed 71,330 Noncontrollable fixed 89,550 Collapse question part (a) Prepare a responsibility report for the Sports Equipment Division for 2017.