Torres Company accumulates the following summary data for the year ending December 31, 2020, for its Water Division, which it operates as a profit center: sales—$1,944,000 budget, $2,244,800 actual; variable costs—$1,001,200 budget, $1,055,400 actual; and controllable fixed costs—$297,700 budget, $302,800 actual. Prepare a responsibility report for the Water Division for the year ending December 31, 2020.