One subunit of Awesome Sports Company had the following financial results last? month:

Actual Flexible Budget % Variance Awesome-Subunit X Results Flexible Budget Variance (F or U) (F or U) Direct Materials $ 29,000 $ 27,000 Direct Labor 13,100 13,800 Indirect Labor 26,200 22,700 Utilities 12,900 12,0001. 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.Actual Flexible Flexible Budget Awesome Results Budget Variance (F or U) Direct Mat $29,000 $27,000 Direct Lab 13,100 13,800 Indirect Le 26,200 22,700 Utilities 12,900 12,000 Depreciat 29,000 29,000 Repairs ar 4,300 5,500 Total $114,500 $110,000