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 Flexible Flexible Budget Budget Variance U/F Actual Percentage Variance U/E $688,200 $700,000 Sales Revenue Variable Expenses Contribution Margin Traceable 309,000 322,000 379,200 378,000 A. 1.69% U B. 4.04% U O C. 4.04% F OD. 1.69% F $688,200 $700,000 309,000 322,000 Sales Revenue Variable Expenses Contribution Margin Traceable Fixed Expenses Division Margin 379,200 378,000 371,000 369,000 $8,200 $9,000 Compute the percentage variance for the flexible budget variance for sales revenue. (Round your answer to two decimal places.) A. 1.69% U B. 4.04% U O C. 4.04% F OD. 1.69% F