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

$\backslash$table$[[$Sales$,$Actual,$\backslash$table$[[$Flexible$],[$Budget$]],\backslash$table$[[$Flexible Budget$],[$Variance$]],$U$,\backslash$table$[[$Percentage$],[$Variance$]]],[$Revenue$,$$$683,000,$$$693,000,,,],[\backslash$table$[[$Variable$],[$Expenses$]],300,000,319,000,,,],[\backslash$table$[[$Contribution$],[$Margin$]],383,000,374,000,,,],[\backslash$table$[[$Traceable$],[$Fixed$],[$Expenses$]],378,000,360,000,,,],[\backslash$table$[[$Division$],[$Margin$]],$$$5,000,$$$14,000,,,]]$

Compute the percentage variance for the flexible budget variance for division margin. $($Round your answer to two decimal places.$)$

A$.180\%U$

B$.180\%F$

C$.64\mathrm{.}3\%F$