- X Data table Sales $ 1,264,200 Variable Cost of Goods So0 . . . Ill $ 212,592 Variable Operating Expenses .. . . . Ill 127,968 Direct Fixed Manufacturing Overhead . . .. 103,550 Direct Fixed Operating Expenses . . . .Ill 1 26,500 Common Fixed Expenses 19,380X Data table Budgeted sales in units 8,600 Budgeted average selling price per unit .. 140 Variable Cost of Goods Sold per unit .. 24 Variable Operating Expenses per unit . . . . 16 Direct Fixed Manufacturing Overhead (in total) 95,000 Direct Fixed Operating Expenses (in total) . . . . 25,000 Common Fixed Expenses Allocated to the Pharmaceutical Segment 19,000Begin by preparing the performance report through the contribution margin line. Next, complete the report through the segment margin line, and then, finally, complete the report through the operating income line. (Enter the variances as positive numbers. Round the variance percentages to the nearest hundredth percent, X.XX%.) Performance Report Clifford - Pharmaceutical Segment For Fiscal Year Ending December 31 Actual Bugeted Variance Variance % Sales $ Less Variable Expenses: Variable Cost of Goods Sold Variable Operating Expenses Contribution Margin Less Direct Fixed Expenses: Fixed Manufacturing Overhead SD% Fixed Operating Expenses Segment Margin Less Common Fixed Expenses allocated to the profit center: Operating Income %