Forest Division operates as a profit centre. It reports the following actual results for the year: sales $1.005 million: variable costs $318,000, controllable fixed costs $217.000, and noncontrollable fixed costs $104,000. The annual budgeted amounts were sales $1.117 million: variable costs $441.900, controllable fixed costs $217.000; and noncontrollable fixed costs $104,000. 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 Far $ $ FOREST DIVISION Responsibility Report For the Year Ended December 31, 2020 Difference Favourable Unfavourable Neither Favourable nor Unfavourable Budget Actual