One subunit of Pacific Sports Manufacturing Company had the following inancial results last month (Click the icon to view the inancial resuts ) Requirements 1. Complete the performance evaluation report for this subunit 2. Based on the data presented, what type of responsibility center is the subunit? 3. Which items should be investigated if part of managements decision criteria is to investigate all vanances exceeding S2900 or 13%? 4. Should only untavorable variances be investigated? Explain. Requirement 1. Complete the performance evaluation report for this subunit Enter the variances as positive numbers Round the variance percentages to the nearest hundred percent, XXX% 'the variance is make sure to enter &M Label each vanance as tavorable F or unfavorable unless the variance is zero, then do not select a label.) Variance U or F) Product Actual s 13400 S12.500 8 94020.000 35 22030,000 Direct materials Direct labor Irndirect labor unities Depreciason Repairs and maintenance Total 18 940 20000 9555 8750 9.555 8.750 26 125 8.430 26 125 10,000 s 111670 s 107,375