Carvell Industries has gathered the following information about the actual sales revenues and expenses for its pharmaceuticals segments for the most recent year.

Sales	$753,300
Variable Cost of Goods Sold	$220,968
Variable Operating Expenses	$89,280
Direct Fixed Manufacturing Overhead	$107,120
Direct Fixed Operating Expenses	$26,250
Common Expenses	$21,800

Budgeted data for the same time period for the pharmaceutical segment are as follows (all data is in millions).

Budgeted Sales in units	9,300
Budgeted average selling price per unit	$75
Variable Cost of Goods sold per unit	$22
Variable Operating Expenses per unit	$10
Direct Fixed Manufacturing Overhead (in total)	$103,000
Direct Fixed Operating Expenses (in total)	$25,000
Common Fixed Expenses Allocated to the Pharmaceutical Segment	$20,000

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 near hundreth for the variance percentages.

Begin by preparing the performance report through 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).