Campbell Industries has gathered the following information about the actual sales revenues and expenses for its pharmaceuticals segment for the most recent year. (Click the icon to view the actual data.) Budgeted data for the same time period for the pharmaceutical segment are as follows (all data are in millions): (Click the icon to view the budgeted data.) Prepare a segment margin performance report for the pharmaceutical segment. Calculate a variance and a variance percentage for each line in the report. Round to the nearest hundredth for the variance percentages (for example, if your answer is 16.2384%, round it to 16.24%). C!!! Begin by preparing the performance report through the contribution margin line. Next, complete the report through the segment margin line, and then, finally, complete the report through the operating income line. (Enter the variances as positive numbers. Round the variance percentages to the nearest hundredth percent, X.XX%.) Performance Report Data table Campbell - Pharmaceutical Segment For Fiscal Year Ending December 31 Actual Bugeted Variance Variance % Sales... $ 1,304,160 Sales $ % Variable Cost of Goods Sold 174,240 Less Variable Expenses: 224,224 Variable Cost of Goods Sold $ % 113,400 Variable Operating Expenses Direct Fixed Manufacturing Overhead Direct Fixed Operating Expenses Common Fixed Expenses ......... $ 22,890 % 16,480 % Variable Operating Expenses Contribution Margin Less Direct Fixed Expenses: Fixed Manufacturing Overhead Fixed Operating Expenses . % Data table % % Segment Margin Less Common Fixed Expenses 8,800 130 allocated to the profit center: % 18 Operating Income % Budgeted sales in units.. Budgeted average selling price per unit Variable Cost of Goods Sold per unit. Variable Operating Expenses per unit $ Direct Fixed Manufacturing Overhead (in total) Direct Fixed Operating Expenses (in total) Common Fixed Expenses Allocated to the Pharmaceutical Segment $ 26 105,000 21,000 7 Next 16,000