Your answer is partially correct. Try again. The Rockies Division operates as a profit center. It reports the following for the yean Budgeted Actual Sales Variable costs Controllable fixed costs Noncontrollable fixed costs $1,996,900 $1,840,900 746,100 550,100 259,700 809,700 550,100 259,700 Prepare a responsibility report for the Rockies Division at December 31, 2017. ROCKIES DIVISION Responsibility Report For the Year Ended December 31, 2017 Difference Favorable Unfavorable Neither Favorable nor Unfavorable Budget Actual ale 199690 $1840900 156000)Favorable ariable Costs 09700 746100 63600) Favorabl Controllable Margin 550100 550100 0 Favorable ontrollable Fixed Costs 259700 259700 Favorable Contribution Margin 290400 290400 Favorable