Question 17 Forest Division operates as a profit centre. It reports the following actual results for the year sales $1.095 million; variable costs $400,000; controllable fixed costs $217,000; and noncontrollable fixed costs $109,500. The annual budgeted amounts were: sales $1.213 million; variable costs $520,300; controllable foxed costs $217,000; and noncontrollable fixed costs $109,500 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 Budget Actual Neither Favourable nor Unfavourable