Kat, Inc. 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 UIF Variance UF Sales Revenue 5668, 100 $703.000 Variable Expenses 309,400 322.000 Contribution Margin 378,700 381,000 Traceable ESCO OA 3,91% F OB. 2.129 F OC. 2.1296 OD 391%