The Sports Equipment Division of Harrington Company is operated as a profit center. Sales for the division were budgeted for 2020 at $904,000. The only variable costs budgeted for the division were cost of goods sold ($440,000) and selling and administrative ($60,000). Fixed costs were budgeted at $105,000 for cost of goods sold, $92,000 for selling and administrative, and $75,000 for noncontrollable fixed costs. Actual results for these items were: Sales $880,000 Cost of goods sold Variable 414,000 Fixed 108,000 Selling and administrative Variable 63,000 Fixed 74,000 Noncontrollable fixed 90,000 Prepare a responsibility report for the Sports Equipment Division for 2020. (List variable costs before fixed costs.)