Crandell Industries has gathered the following information about the actual sales ­revenues and expenses for its pharmaceuticals segment for the most recent year.
Sales $ 1,436,400
Variable Cost of Goods Sold............................. $ 192,600
Variable Operating Expenses............................ $ 121,500
Direct Fixed Manufacturing Overhead............. $ 117,700
Direct Fixed Operating Expenses..................... $ 16,160
Common Fixed Expenses.................................. $ 17,170

Budgeted data for the same time period for the pharmaceutical segment are as follows (all data is in millions):
Budgeted sales in units.............................................................................. 9,000
Budgeted average selling price per unit................................................... $ 140
Variable Cost of Goods Sold per unit........................................................ $ 20
Variable Operating Expenses per unit....................................................... $ 15
Direct Fixed Manufacturing Overhead (in total)........................................ $ 107,000
Direct Fixed Operating Expenses (in total)................................................ $ 16,000
Common Fixed Expenses Allocated to the Pharmaceutical Segment...... $ 17,000
Prepare a segment margin performance report for the pharmaceutical segment. In this ­report, be sure to include lines for the contribution margin, the segment margin, and operating income. 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%).