1. One subunit of Racer Sports Company had the following financial results last month (Click the icon to view the financial results.) Read the requirements Requirement 1. Complete the performance evaluation report for the subunit. (Enter a variance for each account and select whether the variance is favorable or unfavorable. Enter the variance percent as a percentage rounded to two decimal places, X.XX%.) Actual Flexible Flexible Budget % Variance Subunit X Sales Variable Expenses Contribution Margin Traceable Fixed Expenses Divisional Segment Margin Results Budget Variance (F or U) (F or U) $ 474,000 $ 452,000 253,000 $ 214,000 $199,000 27,000 $ 173,000 $ 172,000 % (6) % | (7) % | (8) % | (9) % |(10) 260,000 (2) U (3) F 4) (5) F 41,000