One subunit of Racing 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 the subunit. (Enter a variance for each account as a positive number and select whether the variance is favorable or unfavorable. Enter the variance percent as a percentage rounded to two decimal places, X.XX%.) Flexible Budget Actual Results Flexible Budget Subunit X Variance (F or U) Data table Net Sales Revenue $ 475,000 $ 454,000 Variable Expenses Contribution Margin 260,000 255,000 $ 215,000 199,000 40,000 25,000 Traceable Fixed Expenses $ 175,000 $ 174,000 Divisional Segment Margin Subunit X Actual Results Flexible Budget Flexible Budget % Variance (F Variance (F or U) or U) Net Sales Revenue Variable Expenses $ 475,000 $ 454,000 260,000 255,000 Contribution Margin 215,000 199,000 40,000 25,000 Traceable Fixed Expenses $ 175,000 $ 174,000 Divisional Segment Margin