Optimus 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, 2017, and relevant budget data are as follows. Actual Comparison with Budget Sales Variable cost of goods sold Variable selling and administrative expenses Controllable fixed cost of goods sold Controllable fixed selling and administrative expenses S1,400,000 676,000 124,000 169,000 81,000 $100,000 favorable 56,000 unfavorable 24,000 unfavorable On target On target Average operating assets for the year for the Home Division were $2,001,000 wh