The Sports Equipment Division of Harrington Company is operated as a profit center. Sales for the division were budgeted for 2020 at $890,000. The only variable costs budgeted for the division were cost of goods sold ($440,000) and selling and administrative ($61,000). Fixed costs were budgeted at $102,000 for cost of goods sold, $92,000 for selling and administrative, and $73,000 for noncontrollable fixed costs. Actual results for these items were: Sales $889,000 Cost of goods sold Variable 418,000 Fixed 104,000 Selling and administrative Variable 60,000 Fixed 73,000 Noncontrollable fixed 92,000 (a) Prepare a responsibility report for the Sports Equipment Division for 2020.