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.

Compute the percentage variance for the flexible budget variance for sales revenue. (Round your answer to two decimal places.)

Flexible Budget Budget Variance Percentage Variance Actual U/F U/F Sales Revenue$688,000 $700,000 309,000 322,000 379,000 378,000 Variable Expense:s Contribution Margin Traceable Fixed Expense:s Division Margin 372,000 369,000 $7,000 $9,000 A. 1.71% U B. 4.04% F C. 1.71% F D. 4.04% U