Question 17 Forest Division operates as a profit centre. It reports the following actual results for the year: sales $1.065 millon; varlable costs $344,000; controllable fixed costs $204,000; and noncontrollable fixed costs $110,000. The annual budgeted amounts were: sales $1.174 million; variable costs $463,800; controllable fixed costs $204,000; and noncontrollable fixed costs $110,000 Prepare a responsibility report for Forest Division at December 31, 2020 FOREST DIVISION Responsibility Report For the Year Ended December 31, 2020 Difference Favourable Unfavourable Neither Favourable nor Unfavourable Budget Actual