Data table 1 2 A B C D Zoom Sports Manufacturing Company-Water Sports Subunit Monthly Performance Report For the Month E Actual Budgeted Variance* Variance Percentage 5 Direct materials $ 12,930 $ 12,000 6 Direct labor 7 Indirect labor 8 Utilities 13,265 14,000 23,380 20,000 16,455 15,000 9 Depreciation 10 Repairs and maintenance 11 Total 30,250 30,250 4,205 5,000 $ 100,485 S 96,250 "Be sure to indicate whether each variance is favorable (F) or unfavorable (U). - X