Data table Subunit X Flexible Budget % Variance (F Variance (F or U) or U) Net Sales Revenue Actual Results Flexible Budget 480,000 $ 452,000 263,000 252,000 Variable Expenses Contribution Margin 217,000 37,000 200,000 29,000 Traceable Fixed Expenses 180,000 $ 171,000 Divisional Segment Margin Data table Subunit X Flexible Budget % Variance (F Variance (F or U) or U) Net Sales Revenue Actual Results Flexible Budget 480,000 $ 452,000 263,000 252,000 Variable Expenses Contribution Margin 217,000 37,000 200,000 29,000 Traceable Fixed Expenses 180,000 $ 171,000 Divisional Segment Margin