please answer part b. i would appreciate it :)

The Patio Furniture Division of Clarke Company operates as a profit center. Data for the year 2021 is as follows: Actual Budget Sales $1,020,000 $980,000 Cost of Goods Sold: Variable 250,000 240,000 Fixed 165,000 180,000 Selling and Administrative: Variable 128,000 130,000 Fixed 165,000 160,000 of the budgeted fixed costs of goods sold are controllable costs $94.000 of the budgeted fixed selling and administrative costs are controllable costs-the rest are noncontrollable All of the actual foed costs of goods sold are controllable costs 505,000 of the actual foxed selling and administrative costs are controllable costs--the rest are noncontrollable REQUIRED A Prepare a responsibility report for the Patio Furniture Division for 2021 a Variance $40,000 UF F U Clarke Company Patio Furniture Division Responsibility Report Actual Budget Sales $1,020,000 $980,000 Variable Costs Cost of Goods Sold $250,000 $240,000 Soling & Administrative $128,000 $130,000 Total Variable costs 5378,000 $370,000 Contributon Margin 5642,000 $610,000 Controllable Fland Costs Cost of Goods Sold $165.000 $180,000 Selling & Administrative 500,000 504,000 Total Controle Fixed Costs $261,000 $274,000 Controllable Margin $381,000 $336,000 $10,000 -2,000 8,000 $32,000 F - 15 000 2.000 -13,000 45,000 F U U If the Patio Furniture Division was operated as an investment center, how would their responsibility report change