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The Wellstone Division operates as a profit center. It reports the following for the year.


Budgeted

Actual

Sales

$2,000,000

$1,800,000

Variable costs

800,000

750,000

Controllable fixed costs

550,000

550,000

Noncontrollable fixed costs

250,000

250,000

Prepare a responsibility report for the Wellstone Division at December 31, 2012.

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