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 $681,000 $691,000 Variable Expenses 305,000 324,000 Contribution Margin 376,000 367,000 Traceable Fixed 369,000 353,000 Expenses Division Margin $7,000 $14,000 Compute the percentage variance for the flexible budget variance for contribution margin. (Round your answer to two decimal places.)