Forest Division operates as a profit centre. It reports the following actual results for the year: sales $1.005 million; variable costs $349,000; controllable fixed costs $217,000; and noncontrollable fixed costs $100,000. The annual budgeted amounts were: sales $1.113 million; variable costs $468,800; controllable fixed costs $217,000; and noncontrollable fixed costs $100,000. Prepare a responsibility report for Forest Division at December 31, 2020. FOREST DIVISION Responsibility Report For the Year Ended December 31, 2020 Budget Actual Neither F