One subunit of Agile Sports Company had the following financial results last month (Click the icon to view the financial results.) Requirements C Requirement 1. Complete the performance evaluation report for the subunit. (Enter a variance for each account, and select whether the variance is unfavourable (U) or favourable (F). Enter the results as positive numbers. Enter the variance percentages rounded to three decimal places, X.XXX%.) Flexible Budget Percentage - X Flexible Variance Variance Financial results Agile Sports -Subunit X Actual Budget (U or F) (U or F) Sales.. $ 545 500 $ 500.000 % Flexible 387 000 375.000 Cost of goods sold % Budget Percentage Gross margin Flexible Variance (U Variance (U $ 158,500 $ 125.000 % Agile Sports Subunit X Actual Budget or F) or F) 10,380 10,000 Operating expenses % Sales 5 545,500 $ 500 000 Operating income before service 387,000 375.000 department charges $ 148,120 $ 115,000 Cost of goods.sold. Service department charges 52000 40.000 Grossmargin $ 158,500 $ 125,000 (allocated) ) % 10,380 10.000 $ 96.120 S 75 000 Operating expenses. 99 Operating Income Operating Income before service department charges $ 148 120 $ 115,000 Service department 52.000 40,000 vate Windows charges (allocated) $ 96,120$ 75.000 town Operating Income Flexible budget Varianco / Flexible budget