Torres SE accumulates the following summary data for the year ending December 31, 2020, for its Water Division, which it operates as a profit center: sales—€2,000,000 budget, €2,080,000 actual; variable costs—€1,000,000 budget, €1,050,000 actual; and controllable fixed costs—€300,000 budget, €305,000 actual. Prepare a responsibility report for the Water Division.