Katsu, Inc. has a small car division that operates as a profit center. Below is a partially completed responsibility report for the first quarter.

$\backslash$table$[[$Responsibility Report$],[,$Actual,$\backslash$table$[[$Flexible$],[$Budget$]],\backslash$table$[[$Flexible$],[$Budget$],[$Variance$]],$U$/$F$,\backslash$table$[[$Percentage$],[$Variance$]]],[\backslash$table$[[$Sales$],[$Revenue$]],$$$689,000,$$$703,000,,,],[\backslash$table$[[$Variable$],[$Expenses$]],309,000,328,000,,,],[\backslash$table$[[$Contribution$],[$Margin$],[$Trannabin$]],380,000,375,000,,,]]$

A$.40\%$ U

B$.28\mathrm{.}6\%$

C$.28\mathrm{.}6\%F$

D$.40\%F$