One subunit of Exercise Sport company had the following financial results last month: Requirement 1. complete the performance evaluation report for the subunit. (Enter a variance for each account and select whether the variance is favorable or unfavorable. Enter the variance percent as a percentage rounded to two decimal place,xxx% Actual flexible flexible budget Subunit x Results Budget Variance (F or U) sales $475,000 $450,000_________ Variable Expenses 262,000 255,000_______ Contribution Margin $213,000 $195,000 ______________ Traceable fixed Expenses 39,000___ 26,000______ Divisional Segment Margin $174,000 $169,000 ______