Forest Division operates as a profit centre. It reports the following actual results for the year: sales $1.095 million; variable costs $400,000; controllable fixed costs $217,000; and noncontrollable fixed costs $109,500. The annual budgeted amounts were: sales $1.213 million; variable costs $528,300; controllable fixed costs $217,000; and noncontrollable fixed costs $109,500. Prepare a responsibility report for Forest Division at December 31, 2020. FOREST DIVISION Responsibility Report For the Year Ended December 31, 2020 Budget $ Actual Difference Favourable Unfavourable Neither Favourable nor Unfavourable