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table [ [ , Actual,Budget,Variance ] , [ table [ [ Sales ] , [ Revenue ] ] , $ 6 8 0

\table[[,Actual,Budget,Variance],[\table[[Sales],[Revenue]],$680,000,$694,000,],[Variable,,,],[\table[[Expenses],[Contribution],[Margin]],305,000,322,000,],[\table[[Traceable],[Fixed]],375,000,372,000,],[\table[[Expenses],[Division],[Margin]],366,000,360,000,]]
Compute the percentage variance for the flexible budget variance for contribution margin. (Round your answer to two decimal places.)
A.0.8%U
B.0.8%F
C.25%U
D.25%F
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