\begin{tabular}{|c|c|c|c|c|c|c|c|} \hline \multirow{2}{*}{\begin{tabular}{l} Reacer - Subunit x. \\ Direct Malorials \end{tabular}} & \multicolumn{2}{|r|}{\begin{tabular}{l} Actual \\ Resulta \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} Fienible \\ Eudoet \\ 27,300 \end{tabular}} & \multicolumn{3}{|c|}{\begin{tabular}{l} Flexible Budoet \\ Variance (F or U) \end{tabular}} & \begin{tabular}{l} W. Variance \\ (For U) \end{tabular} \\ \hline & 3 & 28,1003 & & 5 & 1800 & v & 34 \\ \hline Denct Lanor: & & 13,500 & 14000 & & 500 & & 7% \\ \hline indruct Labor & & 28000 & 2300 & & 3,500 & v & 15 \\ \hline Uhafes & & 12,800 & 12,000 & & B00 & u & 3 \\ \hline Deprecation & & 27,000 & 27000 & & 0 & & 16 \\ \hline Repois ond Maintenance & & 4700 & 5,600 & & 1.100 & F & =2 \\ \hline Jolal & 5 & 113,900s & 100,400 & & 4,500 & u & = \\ \hline \end{tabular}