The Sports Equipment Division of Harrington Company is operated as a profit center. Sales for the division were budgeted for 2014 at $894,060. The only variable costs budgeted for the division were cost of goods sold ($439,200) and selling and administrative ($61,030). Fixed costs were budgeted at $104,620 for cost of goods sold, $89,920 for selling and administrative, and $74,700 for noncontrollable fixed costs. Actual results for these items were: Sales $889,260 Cost of goods sold Variable 410,280 Fixed 106,490 Selling and administrative Variable 63,700 Fixed 67,720 Noncontrollable fixed 92,680 Collapse question part (a) Prepare a responsibility report for the Sports Equipment Division for 2014