Ryota Products has an industrial mower division that operates as a profit center. Below is a partially completed responsibility report for the first quarter.

Responsibility Report

	Actual	Flexible Budget	Flexible Budget Variance	U/F	Percentage Variance	U/F
Sales Revenue	$688,000	$703,000
Variable Expenses	309,000	320,000
Contribution Margin	379,000	383,000
Traceable Fixed Expenses	371,000	368,000
Division Margin	$8,000	$15,000

Compute the percentage variance for the flexible budget variance for traceable fixed expenses.

(Round your answer to two decimal places.)