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 Actual Budget Flexible Budget Variance U/F Percentage Variance U/F Sales Revenue $688,000 $704,000 Variable Expenses 306,000 324,000 Contribution Margin 382,000 380,000 Traceable Fixed 367,000 364,000 Expenses Division Margin $15,000 $16,000 Compute the percentage variance for the flexible budget variance for division margin. (Round your answer to two decimal places.)