Forest Division operates as a profit centre. It reports the following actual results for the year: sales $1.075 million; variable costs $312,000; controllable fixed costs $203,000; and noncontrollable fixed costs $101,500. The annual budgeted amounts were: sales $1.188 million; variable costs $435,500; controllable fixed costs $203,000; and noncontrollable fixed costs $101,500. Prepare a responsibility report for Forest Division at December 31, 2020. FOREST DIVISION Responsibility Report For the Year Ended December 31, 2020 Difference Favourable Unfavourable Budget Actual Neither Favourable nor Unfavourable Contribution Margin Non-Controllable Fixed Costs Variable Costs Sales Controllable Margin LINK TO TEXT