2. Hazel and her part of the organization is being evaluated based on the following financial results and variances for last month. From the four choices provided, which type of responsibility center do you think this performance evaluation approach reflects? Explain why. Hazel Subunit Direct materials Direct labor Indirect labor Utilities Depreciation Repairs and Maintenance Total Actual $30,000 15,000 25,000 12,000 25,000 Flexible Budget Flexible Variance Budget (U or F) $28,000 $2,000 14,000 1,000 U 22,000_ 3,000 y 10,000 2,000 U 25,000 % of Variance (U or F) 7.14% u 7.14% 13.64%U 20.0% U 4,000 $111,000 5,000 $104,000 1,000 F $7,000 20.00% 6.73% U A Revenue center B. Profit center Investment center D. Cost center