One subunit of Awesome Sports Company had the following nancial results last month: a (Click the icon to view the nancial results.) Read the muirements. 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%.) Direct Materials $ 28,300 $ 26,400 $ 1,900 U E % :| Direct Labor 13,900 14,500 600 F E % :I Indirect Labor 27,000 24,000 3.000 U [:1 % :I Utilities 12,800 11,800 1.000 U E % :I Depreciation 28,000 28,000 0 |:I % :I Repairs and Maintenance J F E % :| Total $ 114,100 $ 110,000 4,100 U Q % :I 0 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