The Sports Equipment Division of Harrington Company is operated as a profit center. Sales for the division were budgeted for 2014 at $894,650. The only variable costs budgeted for the division were cost of goods sold ($440,030) and selling and administrative ($62,070). Fixed costs were budgeted at $101,900 for cost of goods sold, $92,770 for selling and administrative, and $71,590 for noncontrollable fixed costs. Actual results for these items were:

Sales $884,480

Cost of goods sold Variable 419,330

Fixed 106,570

Selling and administrative

Variable 61,270

Fixed 73,250

Noncontrollable fixed 89,170

Collapse question part (a) Prepare a responsibility report for the Sports Equipment Division for 2014. (List variable costs before fixed costs.)