B E 1 Speed Sports Manufacturing Company-Fishing Accessories Subunit 2 Monthly Performance Report 3 For the Month Variance 4 Actual Budgeted Variance Percentage 5 Direct materials $ 19,305 $ 18,000 6 Direct labor 15,405 16,250 7 Indirect labor 35,010 30,000 8 Utilities 12.330 11.250 9 Depreciation 36.400 36 400 10 Repairs and maintenance 4.690 5 600 $ 123.140 S 117 500 *Be sure to indicate whether each variance is favorable (F) or unfavorable (U). 11 Total One wount of Speed Martin Cory had the ongo mich the contender Huments 1. Coethe performance in prostu 2. sed on the data presented what type of the Which shower of the management content 13.000 10 Should only unfavorable vananes bone Recrement 1. the powerport to the room Hound the winter www wanance services de Variance Varance Perona Product Actual Budited cu o Drida 10.1051 1000 Dung ibor 15.05 19 250 Indret 35.000 000 12-30 Deco 600 00 Rondance 122 103 TO 117.500 Requirement 2. Based on the data presented, what type of responsibility center is the subunit? This subunit is an Requirement 3. WE ated if part of management's decision criteria is to investigate all va cost center investment center profit center revenue center never need to be investigeted because they increase net income should be investigated to make sure the variance does not happen again should be investigated to make sure they are not hurting the business in the long run Requirement 4. Should onl favorable variances