One subunit of Contest Sports Manufacturing Company had the following financial results last month (Click the icon to view the financial Requirements 1. Complete the performance evaluation report for this subunit 2. Based on the data presented, what type of responsibility center is the subun 3. Which items should be investigated if part of the management's decision criteria is to investigate all variances exceeding $3,200 or 12% 4 thould only unfavorable variances be investigated? Explain Requirement 1. Complete the performance evaluation report for the subunit (Enter the variances tives Poved the vanance percentages to the nearest une percent XXX Label each vanance as favorate 1 or unfavorable (U) of the variance is 0, make sure antar in a "0". A variance of zero is considered favorable) Product Dict materi Direct labor Actual $ 21,400 $ Budgeted Variance (UF) 20.000 16.660 17,500 Indectator 28.140 24,000 10340 10.000 Dacation 21,800 21.800 Repairs and maintenance 4.195 5,000 $103.215 98,300 Total