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Crandell Industries has gathered the following information about the actual sales revenues and expenses for its pharmaceuticals segment for the most recent year.

Sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	$828,000
Variable Cost of Goods Sold . . . . . . . . . . . .	$98,440
Variable Operating Expenses . . . . . . . . . . .	$220,064
Direct Fixed Manufacturing Overhead . . . .	$94,600
Direct Fixed Operating Expenses . . . . . . . .	$28,340
Common Fixed Expenses . . . . . . . . . . . . . .	$18,360

Budgeted data for the same time period for the pharmaceutical segment are as follows (all data is in millions)

Budgeted sales in units . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	9,200
Budgeted average selling price per unit . . . . . . . . . . . . . . . . . . . . . . . . . . .	$75
Variable Cost of Goods Sold per unit . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	$10
Variable Operating Expenses per unit . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	$26
Direct Fixed Manufacturing Overhead (in total) . . . . . . . . . . . . . . . . . . . . .	$86,000
Direct Fixed Operating Expenses (in total) . . . . . . . . . . . . . . . . . . . . . . . . .	$26,000
Common Fixed Expenses Allocated to the Pharmaceutical Segment . . . .	$17,000

	Actual	Bugeted	Variance		Variance %
Sales						%
Less Variable Expenses:
Variable Cost of Goods Sold						%
Variable Operating Expenses						%
Contribution Margin						%

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Less Direct Fixed Expenses:
Fixed Manufacturing Overhead						%
Fixed Operating Expenses						%
Segment Margin						%

Less Common Fixed Expenses
allocated to the profit center:						%
Operating Income						%