How much are the variance from the budget and the variance from last year? Quest Retail uses profit before taxes to evaluate its individual stores which are considered profit centers. The following information is provided concerning the Southside store for 2009: Contribution margin: $5,000,000 Traceable fixed costs: $2,000,000 Budgeted segment margin: $3,500,000 Last year's segment margin: $2,900,000 Budget: 14.29% F Last year: 3.45% U Budget: 14.29% U Last year: 3.45% F Budget: 16.67% U Last year: 3.33% F Budget: 16.67% F Last year: 3.33% U