Huang Consumer Products has a small car division that operates as a profit center. Below is a partially completed responsibility report for the first quarter. Responsibility Report Flexible Flexible Budget Percentage Actual Budget Variance U/F Variance U/F Sales Revenue $688,100 $703,000 Variable Expenses 309 400 322,000 Contribution Margin 378,700 381,000 Traceable Fixed Expenses 371,000 369,000 Division Margin $7,700 $12,000 Compute the percentage variance for the flexible budget variance for sales revenue. (Round your answer to two decimal places.) O 3.91% F O 2.12% U 2.12% F O 3,91% U