Alexander Consumer Products has a small car division that operates as a profit center. Below is a partially completed responsibility report for the first quarter. Responsibility Report Actual Flexible Budget Flexible Budget Variance U/F Percentage Variance U/F Sales Revenue $688,000 $703,000 Variable Expenses 309,000 320,000 Contribution Margin 379,000 383,000 Traceable Fixed Expenses 371,000 368,000 Division Margin $8,000 $15,000 Compute the percentage variance for the flexible budget variance for traceable fixed expenses. (Round your answer to two decimal places.) A. 0.82% F B. 0.82% U C. 1.04% U D. 1.04% F