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 Flexible Actual Flexible Budget Budget Variance U/F Percentage Variance U/F Sales Revenue Variable Expenses $688,100 $703,000 309,400 320,000 Contribution Margin 378,700 383,000 Traceable Fixed Expenses 371,000 369,000 Division $7,700 Margin $14,000 Compute the percentage variance for the flexible budget variance for traceable fixed expenses. (Round your answer to two decimal places.) OA. 0.54% F OB. 0.54% U OC. 1.12% U D. 1.12% F