One subunit of Accel Sports Company had the following financial results last month:

$($Click the icon to view the financial results.$)$

Read the requirements.

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 zero variances, enter a $0$ in the variance column and then leave the $F$ or $U$ box blank. Enter the variance percent as a percentage rounded to two decimal places, X$.$XX$\%.)$

$\backslash$table$[[$Accel $-$ Subunit X$,,\backslash$table$[[$Actual$],[$Results$]],\backslash$table$[[$Flexible$],[$Budget$]],\backslash$table$[[$Flexible Budg$],[$Variance $($F or$]],,\backslash$table$[[\%$ Variance$],[($F or U$)]]],[$Direct Materials,$$,28,800$$$,27,000,1,800,$U$,\%$