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 tw places. (Enter a variance for each account as a positive number, and select whether the variance is favorable [F] or unfavorable [UJ. For any zero variances, ente 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, XXx%.) Actual Flexible Flexible Budget %Variance Accel . Subunit X Direct Materials Direct Labor Indirect Labor Utilities Depreciation Results BudgetVariance (F or U) (F or U) $ 28.100 26,300 13,100 26,700 12.40011,600 28,000 13,700 23,700 28,000[ 5,300 ][ ][ ]%[--] Repairs and Maintenance 112.600S 108.500 4.300 Total Requirement 2. Based on the data presented, what type of responsibility center is this subunit? What type of responsibility center is this unit? Choose from any tist or enter any number in the input fields and then continue to the next