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

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Budgeted data for the same time period for the pharmaceutical seament are as follows $($all data are in millions$)$:

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Data table

Begin by preparing the performa positive numbers. Round the vat

Sales

Less Variable Expenses:

Variable Cost of Goods Sold

Variable Operating Expense

Contribution Margin

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 $16\mathrm{.}2384\%,$ round it to $16\mathrm{.}24\%).$

Data table

$\backslash$table$[[$Sales$.........................,791,700],[$Variable Cost of Goods Sold,$350,350],[$Variable Operating Expenses $....,151,606],[$Direct Fixed Manufacturing Overhead $.....$ $$,87,720],[$Direct Fixed Operating Expenses $...........$ $$,24,610],[$Common Fixed Expenses $.................,27,250]]$