Oer bunt of Contest Sports Marcing Company towing Francia mano Click the konto the recit) Requirements 1. Complete the performance to report for this subunit 2 Based on the data presented wat type of responsibuy center is the w 1. Which is should be investigated portof management Action is to encoding 32.500 or 10 4. Should only finitie van de mee? Explan Requirement Complete the performance evaluation report for the stunt the varom monture Runde dhe XXL untevable (US revance make sure to Avance of crocodedtobe) Variance (U) Product 20.000 Dremel Drottabor rared labor Actual Budgated 3 21.480 5 16.000 17.500 28.40 10.40 10.000 21.000 25,800 4.195 5.000 563.215 5 Depreciation Recars and mainten Tot Data table A B D E N 1 Contest Sports Manufacturing Company-Golf Apparel Subunit Monthly Performance Report 3 For the Month Variance 4 Actual Budgeted Variance Percentage 5 Direct materials $ 21,480 $ 20,000 6 Direct labor 16,660 17,500 7 Indirect labor 28,140 24,000 8 Utilities 10,940 10,000 9 Depreciation 21,800 21,800 10 Repairs and maintenance 4,195 5,000 11 Total $ 103,215 $ 98,300 "Be sure to indicate whether each variance is favorable (F) or unfavorable (U). Variance (U or F) Product S Direct materials Direct labor Indirect labor Utilities Depreciation Repairs and maintenance Actual Budgeted 21.480 $ 20,000 16,660 17,500 28,140 24,000 10,940 10,000 21,800 21,800 4,195 5,000 $ 103,215 $ Total 98,300 equirements Complete the performance evaluation report for this subunit Based on the data presented, what type of responsibility center is the subunit? Which items should be investigated if part of the management's decision criteria is to investigate all variances exceeding $2,500 or 10.5%? Should only unfavorable variances be investigated? Explain