One subunit of Accel Sports Company had the following financial results last month (Click the icon to view the financial results.) Readine 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 For U box blank. Enter the variance percent as a percentage rounded to two decimal places, XXX%) Accel-Subunit X Actual Results Flexible Budget Flexible Budget Variance (For U) Direct Materials $ 28,000 $ 26,900 Direct Labor 13.200 14,000 Indirect Labor 27,000 23,700 Utilities 12,400 11,300 Depreciation 26,000 26,000 4,300 5,400 Repairs and Maintenance $111,700 $ 107,300 Total Data table Actual Flexible Budget % Variance Accel-Subunit X Results Flexible Budget Variance (F or U) (F or U) Direct Materials $ 28,800 $ 26,900 Direct Labor 13,200 14,000 Indirect Labor 27,000 3,700 Utilities 12,400 11,300 Depreciation 26,000 26,000 4,300 Repairs and Maintenance 5,400 $ 111,700 $ 107,300 Total Print Done - X 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 -