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The Sports Equipment Division of Harrington Company is operated as a profit center. Sales for the division were budgeted for 2017 at $893,450. The only variable costs budgeted for the division were cost of goods sold ($443,980) and selling and administrative ($61,920). Fixed costs were budgeted at $100,410 for cost of goods sold, $90,930 for selling and administrative, and $74,480 for noncontrollable fixed costs. Actual results for these items were: 1,2 40 Sales Cost of goods sold Variable Fixed 415,370 104,160 Selling and administrative Variable Fixed 65,700 71,330 89,550 Noncontrollable fixed Prepare a responsibility report for the Sports Equipment Division for 2017. (List variable costs before fixed costs