Current Attempt in Progress Pina Colada Inc. operates the Patio Furniture Division as a profit center. Operating data for this division for the year ended December 31 , 2022, are shown here. In addition, Pina Colada incurs $183,200 of indirect fixed costs that were budgeted at $178,200. Twenty percent (20\%) of these costs are allocated to the Patio Furniture Division. Prepare a responsibility report for the Patio Furniture Division for the year. (List variable costs before fixed costs.)