D 1 Performance Evaluation Prepare a segment margin performance report Drizzdale Industries has gathered the following information about the actual sales revenues and expenses for its pharmaceuticals segment for the most recent year. 3 Sales Variable Cost of Goods Sold Variable Operating Expenses Direct Fixed Manufacturing Overhead Direct Fixed Operating Expenses Common Fixed Expenses $ 866,320 $ 143,325 $ 162,162 $ 96,300 $ 17,280 $ 14,140 Budgeted data for the same time period for the pharmaceutical segment are as follows 3. (all data are in millions): 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 $ $ $ $ $ 9,100 85 15 18 90,000 16,000 $ 14,000 3 Use the blue shaded areas on the ENTERANSWERS tab for inputs. 4 Always use cell references and formulas where appropriate to receive full credit. (Use the ABS function when calculating variances, and use the drop-down selections for F or U when describing the variances.) (Always use cell references and formulas where appropriate to receive full credit.) Performance Report Drizzdale Industries - Pharmaceutical Segment For the Fiscal Year Ended December 31 (all figures in millions of dollars) Actual Budgeted | Variance | F/U| Variance % | F/U NT Operating income (loss)