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The Camping Division of Sunland Company is operated as a profit center. Sales for the division were budgeted for 2020 at $714,000. The only variable costs budgeted for the division were cost of goods sold ($340,000) and selling and administrative ($46,000). Fixed costs were budgeted at $78,000 for cost of goods sold, $72,000 for selling and administrative, and $71,000 for noncontrollable fixed costs. Actual results for these items were: Sales $692,000 Cost of goods sold Variable 316,000 83,000 Fixed Selling and administrative Variable Fixed 47,000 54,000 71,000 Noncontrollable fixed Upon further analysis, Sunland Company determined that if it committed to a 12 month advertising campaign costing $18,000, they could increase budgeted sales by 25%. Variable costs also will increase by 25%. Fixed cost of goods sold would remain at $78,000 and selling and administrative expenses increases by the $18,000 cost of this contract to a total of $90,000. Noncontrollable fixed costs would remain at $71,000. This plan resulted in the following results: $890,500 420,000 83,000 Sales Cost of goods sold Variable Fixed Selling and administrative Variable Fixed Noncontrollable fixed 56,500 72,000 71,000 Prepare a responsibility report for the Camping Division based on the new projections. Sunland Company Camping Department Responsibility Report For the Year Ended December 31, 2020 Difference Favorable Unfavorable Neither Favorable nor Unfavorable Budget 892500 Actual 890500 Sales 2000 Unfavorable Variable Costs Cost of Goods Sold 425000 420000 5000 Favorable Selling and Administrative 57500 56500 1000 Favorable 482500 476500 6000 Favorable Total Variable Costs Contribution Margin 410000 414000 4000 Favorable Controllable Fixed Costs Cost of Goods Sold 78000 83000 5000 Unfavorable Selling and Administrative 90000 72000 18000 Favorable Total Controllable Fixed Costs 168000 155000 13000 Favorable Controllable Margin 242000 259000 17000 Favorable The Camping Division of Sunland Company is operated as a profit center. Sales for the division were budgeted for 2020 at $714,000. The only variable costs budgeted for the division were cost of goods sold ($340,000) and selling and administrative ($46,000). Fixed costs were budgeted at $78,000 for cost of goods sold, $72,000 for selling and administrative, and $71,000 for noncontrollable fixed costs. Actual results for these items were: Sales $692,000 Cost of goods sold Variable 316,000 83,000 Fixed Selling and administrative Variable Fixed 47,000 54,000 71,000 Noncontrollable fixed Upon further analysis, Sunland Company determined that if it committed to a 12 month advertising campaign costing $18,000, they could increase budgeted sales by 25%. Variable costs also will increase by 25%. Fixed cost of goods sold would remain at $78,000 and selling and administrative expenses increases by the $18,000 cost of this contract to a total of $90,000. Noncontrollable fixed costs would remain at $71,000. This plan resulted in the following results: $890,500 420,000 83,000 Sales Cost of goods sold Variable Fixed Selling and administrative Variable Fixed Noncontrollable fixed 56,500 72,000 71,000 Prepare a responsibility report for the Camping Division based on the new projections. Sunland Company Camping Department Responsibility Report For the Year Ended December 31, 2020 Difference Favorable Unfavorable Neither Favorable nor Unfavorable Budget 892500 Actual 890500 Sales 2000 Unfavorable Variable Costs Cost of Goods Sold 425000 420000 5000 Favorable Selling and Administrative 57500 56500 1000 Favorable 482500 476500 6000 Favorable Total Variable Costs Contribution Margin 410000 414000 4000 Favorable Controllable Fixed Costs Cost of Goods Sold 78000 83000 5000 Unfavorable Selling and Administrative 90000 72000 18000 Favorable Total Controllable Fixed Costs 168000 155000 13000 Favorable Controllable Margin 242000 259000 17000 Favorable