One subunit of Accel Sports Company had the following financial results last month: (Click the icon to view the financial results.) Read the requirements. Previous question 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, en 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%.) Accel - Subunit X Actual Results Flexible Budget Flexible Budget Variance (F or U) % Variance (F or U) Direct Materials $ 28,300 $ 26,300 % Direct Labor 13,100 13,700 % Indirect Labor 26,200 22,700 % Utilities Depreciation 12,600 11,700 25,000 25,000 Repairs and Maintenance 4,300 5,300 $ 109,500 $ 104,700 Total % % % Data table Accel-Subunit X Actual Results Flexible Budget % Variance Flexible Budget Variance (F or U) (F or U) Direct Materials S 28,300 $ 26,300 Direct Labor Indirect Labor Utilities 13,100 13,700 26,200 22,700 12,600 11,700 Depreciation 25,000 25,000 Repairs and Maintenance 4,300 5,300 $ 109,500 $ 104,700 Requirement 2. Based on the data presented, what type of responsibility center is this subunit? What type of responsibility center is this unit? Total Requirement 3. Which items should be investigated if part of management's decision criteria is to investigate all variances exceeding $2,500 or 10%? (If a Requirement 4. Should only unfavorable variances be investigated? Favorable variances be investigated to 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.