Katsu, 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 Actual Flexible Budget Flexible Budget U/F Variance Percentage Variance U/F Sales Revenue $683,000 $696,000 Variable Expenses 305,000 320,000 Contribution Margin Traceable 378,000 376,000 Fixed 367 000 362 000 OA. 27.3% U B. 27.3% F C. 21.4% U OD. 21.4% F