Prepare a segment margin performance report for the pharmaceutical segment. Calculate a variance and a variance percentage for each line in the report. Round to the nearest hundredth for the variance percentages? (for example, if your answer is? 16.2384%, round it to? 16.24%).

Sales $ 887,400 Variable Cost of Goods Sold Direct Fixed Manufacturing Overhead .. . . Direct Fixed Operating Expenses . . . . . . . . Common Fixed Expenses $ 183,260 $ 95,950 $ 17,120 $27,000