E10-21A Part 1 of 3 Data table t. Calculat --- h for the v Sales......... $ 1,039,500 Variable Cost of Goods Sold. $ 220,320 Variable Operating Expenses $ 121,500 Direct Fixed Manufacturing Overhead $ 93,280 Direct Fixed Operating Expenses. $ 24,840 Common Fixed Expenses $ 18,700 e segment r e. (Enter th Data table Budgeted sales in units.. 9,000 Budgeted average selling price per unit $ 110 Variable Cost of Goods Sold per unit. . $ 24 Variable Operating Expenses per unit. $ 15 Direct Fixed Manufacturing Overhead (in total) $ 88,000 Direct Fixed Operating Expenses (in total).... $ 23,000 Common Fixed Expenses Allocated to the Pharmaceutical Segment $ 17,000 Print Done Clayton 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%). ... 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 Clayton - Pharmaceutical Segment For Fiscal Year Ending December 31 Sales Less Variable Expenses: Variable Cost of Goods Sold Variable Operating Expenses Contribution Margin Actual Bugeted Variance Variance % % % % %