e ev se per Data table Actual - X Flexible Budget Flexible Budget Variance (F or U) % Variance (F or U) (E her Mountain-Subunit X Results F Direct Materials $ 28,500 $ 26,400 Direct Labor Indirect Labor Utilities 13,400 14,200 26,200 22,900 12,200 11,300 Depreciation 28,000 28,000 4,200 5,000 Repairs and Maintenance $ 112,500 $ 107,800 Total S Print Done 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 Requirement 1. Complete the performance evaluation report for this subunit. Enter the variance percent as a percentage of the budgeted amount rounded to two places. Enter a variance for each account as a positive number, and select whether the variance is favorable [F] or unfavorable [U]. For any zaro variances, enter a 0 in the variance column and then leave the For U box blank. Enter the variance percent as a percentage rounded to two decimal places, XXX%) Mountain-Subunit X Actual Results Flexible Budget Flexible Budget Variance (F or U) Direct Materials $ 28,500 $ 26.400 Direct Labor 13,400 14.200 Indirect Labor Utilities Depreciation Repairs and Maintenance 26.200 22,900 12.200 11,300 28,000 28,000 4,200 5,000 $ 112.500 $ 107,800 Total