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Katsu, Inc. has a small car division that operates as a profit center. Below is a partially completed responsibility report for the first quarter. \begin{tabular}{lccccc} & \multicolumn{4}{c}{ Responsibility Report } \\ & & \multicolumn{1}{c}{FlexibleFlexibleBudget} & BudgetVarianceU/F & PercentageVariance & U/F \\ SalesRevenue & Actual & $688,100 & $703,000 & \\ VariableExpensesContributionMargin & 309,200 & 320,000 \\ Traceable & 378,900 & 383,000 \end{tabular} A. 3.38%F B. 2.12%F C. 3.38%U D. 2.12%U