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 Budget U/F Percentage U/F Actual Flexible Budget Variance Variance Sales Revenue $685,000 $696,000 Variablo Expenses 309,000 322,000 Contribution Margin 376,000 374,000 Traceable Fixed Expenses 363.000 357.000 O A. 23.5% U B. 30.8% U OC, 23.5% F OD 30.8% F