Crane Division operates as a profit centre. It reports the following actual results for the year: sales $1.08 million; variable costs $314,000; controllable fixed costs $184,000; and non-controllable fixed costs $101,500. The annual budgeted amounts were: sales $1.20 million; variable costs $444,400; controllable fixed costs $184,000; and non- controllable fixed costs $101,500. Prepare a responsibility report for Forest Division at December 31, 2022.\fv Difference Favourable Unfavourable Neither Favourable nor Unfavourable v