Carling 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.) For Fiscal Year Ending December 31 Actual Bugeted Variance Variance % 866880 8600 % Sales Less Variable Expenses: % Vanable Cost of Goods Sold 268320 8600 219128 8600 % Variable Operating Expenses 379432 Contribution Margin Direct Fixeri Expenses: