Drizzdale Industries has gathered the following information about the actual sales revenues and expenses for its pharmaceuticals segment for the most recent year.

Sales .................................................................... $ 866,320

Variable Cost of Goods Sold ............................. $ 143,325

Variable Operating Expenses ............................. $ 162,162

Direct Fixed Manufacturing Overhead ................ $ 96,300

Direct Fixed Operating Expenses ........................ $ 17,280

Common Fixed Expenses ..................................... $ 14,140

Budgeted data for the same time period for the pharmaceutical segment are as follows (all data are in millions):

Budgeted sales in units ............................................. 9,100

Budgeted average selling price per unit....................... $ 85

Variable Cost of Goods Sold per unit ......................... $ 15

Variable Operating Expenses per unit ......................... $ 18

Direct Fixed Manufacturing Overhead (in total).. $ 90,000

Direct Fixed Operating Expenses (in total) .......... $ 16,000

Common Fixed Expenses Allocated to the

Pharmaceutical Segment ..................................... $ 14,000

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%).