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%.) Actual Accel - Subunit X Results Flexible Budget Flexible Budget Variance (F or U) % Variance (F or U) Direct Materials S 28,700 $ 26,700 % Direct Labor 13,500 14,300 % Indirect Labor 26,600 23,300 % Utilities 12,600 11,500 % Depreciation Repairs and Maintenance 29,000 29,000 % 4,100 4,800 % S 114,500 $ 109,600 Total % Data table Actual Flexible Budget % Variance Accel-Subunit X Results Direct Materials S 28,700 $ Flexible Budget Variance (F or U) 26,700 (F or U) Direct Labor Indirect Labor Utilities 13,500 14,300 26,600 23,300 12,600 11,500 Depreciation 29,000 29,000 Requirement 2. Based on the data presented, what type of responsibility center is this subunit? Repairs and Maintenance 4,100 4,800 What type of responsibility center is this unit? S 114,500 $ 109,600 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 box is not used in the table, leave the box empty.) Requirement 4. Should only unfavorable variances be investigated? Favorable variances be investigated to Print Done