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Your answer is partially correct. Blue Spruce Inc. operates the Patio Furniture Division as a profit center. Operating date for this division for the year ended December 31, 2022, are shown here. Difference Budget from Budget Sales $2,505,900 $47.400 Favorable Cost of goods sold Variable 1,300,400 44.100 Favorable Controllable fixed 204,800 3,200 Unfavorable Selling and administrative Variable 229,100 7.900 Unfavorable Controllable fixed 51,500 1,000 Unfavorable Noncontrollable fixed costs 69.500 3,300 Unfavorable In addition, Blue Spruce incurs $177,900 of indirect fixed costs that were budgeted at $172,300. Twenty percent (2096) 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.)BLUE SPRUCE INC. Patio Furniture Division Responsibility Report For the Year Ended December 31, 2022 Difference Favorable Unfavorable Neither Favorable Budget Actual nor Unfavorable Sales 2505900 5 2553300 47400 Favorable Variable Costs Cost of Goods Sold 1300400 i 1256300 44100 Favorable Selling and Administrative 229100 237000 7900 Unfavorable Variable Costs 1529500 i 1493300 i 36200 Favorable Contribution Margin 976400 965200 11200 Favorable Controllable Margin Controllable Fixed Costs Unfavorable Cost of Goods Sold 204800 i 208000 3200 Unfavorable Selling and Administrative 51500 52500 1000 Unfavorable Total Controllable Fixed Costs 256300 260500 1200 Favorable