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The Wellstone Division operates as a profit center. It reports the following for the year.
Budgeted
Actual
Sales
$2,000,000
$1,800,000
Variable costs
800,000
750,000
Controllable fixed costs
550,000
Noncontrollable fixed costs
250,000
Prepare a responsibility report for the Wellstone Division at December 31, 2012.
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