Suppan Manufacturing Company manufactures a variety of tools and industrial equipment. The company operates through three divisions. Each division is an investment center. Operating data for the Home Division for the year ended December 31, 2012, and relevant budget data are as follows.

Average operating assets for the year for the Home Division were $2,499,110 which was also the budgeted amount.

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ActualComparison with Budget $1,500,720 S100,140 favorable Sale Variable cost of goods sold Variable selling and administrative expenses Controllable fixed cost of goods sold Controllable fixed selling and administrative expenses 693,600 60,060 unfavorable 125,13024.080unfavorable 170,190 On target 80,200 On target