Your answer is partially correct. Try again. The Rockies Division operates as a profit center. It reports the following for the year ending December 31, 2020. Sales Variable costs Controllable fixed costs Noncontrollable fixed costs Budgeted $1,996,900 809,700 550,100 259,700 Actual $1,840,900 746,100 550,100 259,700 wdy Prepare a responsibility report for the Rockies Division at December 31, 2020. ROCKIES DIVISION Responsibility Report For the Year Ended December 31, 2020 Difference Favorable Unfavorable Neither Favorable nor Unfavorable Budget Actual Sales 1996900 1840900 - 156000 Unfavorable . Variable Costs 809700 746100 -63600 Unfavorable Controllable Fixed Costs 550100 550100 0 Neither Favorable nor Unfavorable Fixed Costs 259700 259700 Neither Favorable nor Unfavorable Gross Profit 377400 285000 -92400 Unfavorable