Data table Actual Flexible Budget % Variance Mountain-Subunit X Results Flexible Budget Variance (F or U) (F or U) Direct Materials $ 28,800 $ 26,800 Direct Labor 13,700 14,400 Indirect Labor 26,000 22,900 Utilities 12,900 11,900 Depreciation 28,000 28,000 Repairs and Maintenance 4,900 5,900 $ 114,300 $ 109,900 Total Print DoneOne subunit of Mountain Sports Company had the following financial results last month: Click the icon to view the financial results.) Read the requirements. Actual Flexible Flexible Budget Mountain - Subunit X Results Budget Variance (F or U) Direct Materials S 28.800 $ 26,800 Direct Labor 13.700 14,400 Indirect Labor 26,000 22,900 Utilities 12.900 11,900 Depreciation 28.000 28,000 Repairs and Maintenance 4.900 5,900 $ 114,300 $ 109,900 TotalX Requirements 1. Complete the performance evaluation report for this subunit. Enter the variance percent as a percentage of the budgeted amount rounded to two decimal places. 2. Based on the data presented, what type of responsibility center is this subunit? 3. Which items should be investigated if part of management's decision criteria is to investigate all variances exceeding $2,500 or 10%? 4. Should only unfavorable variances be investigated? Explain. Print Done