One subunit of Racer Sports Company had the following financial results last month (click the icon to view the financial results.) Read the requirements 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 (Fl or unfavorable |Uj. 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. XXX% ) % Variance ActualFlexible Results Budget $ 29,100S 27,100 Flexible Budget Variance (For U)(F or U) Racer Subunit X Direct Materials Direct Labor Indirect Labor Utilities Depreciation Repairs and Maintenance,7009:500 Total 13,700 14,300 26,000 22,500 12,000 11,000 28,000 28,0001 IE | |96 4,700 5,500 113,500 $ 108,400 2 X Data Table all variances Flexible Budget Variance (For U) % Variance Actual Results $29,100 $ Flexible Budget (F or U) Racer-Subunit X Direct Materials Direct Labor Indirect Labor Utilities Depreciation Repairs and Maintenance Total 27.100 14,300 22.500 1.000 28,000 5,500 108,400 13,700 26,000 12.000 28.000 4,700 S 113,500 S