Sales ....... ...................$ Variable Cost of Goods Sold ................. $ Variable Operating Expenses ...........$ Direct Fixed Manufacturing Overhead ....$ Direct Fixed Operating Expenses ........$ ung Expenses ........$ Common Fixed Expenses..............$ 913,140 92,560 215,202 89,760 21,630 20,140 8,900 A 10 A Budgeted sales in units Budgeted average selling price per unit ... Variable Cost of Goods Sold per unit........... Variable Operating Expenses per unit...... Direct Fixed Manufacturing Overhead (in total) .......... Direct Fixed Operating Expenses (in total) Common Fixed Expenses Allocated to the Pharmaceutical Segment .... $ A 26 88,000 21,000 19,000 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%). Campbell Industries has gathered the following information about the actual sales revenues and expenses for its pharmaceuticals segment for the most recent year. .: (Click the icon to view the actual data.) Budgeted data for the same time period for the pharmaceutical segment are as follows (all data is in millions): (Click the icon to view the budgeted data.) For Fiscal Year Ending December 31 Actual Bugeted Variance V ariance % Sales Less Variable Expenses: Variable Cost of Goods Sold Variable Operating Expenses Contribution Margin Less Direct Fixed Expenses: Fixed Manufacturing Overhead Fixed Operating Expenses Segment Margin Less Common Fixed Expenses allocated to the profit center: Operating Income