One subunit of Snow 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 [F] or unfavorable [U]. 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, X.XX%.) Snow - Subunit X Actual Results Flexible Budget Flexible Budget Variance (F or U) % Variance (F or U) Direct Materials $ 28,300 $ 26,300 % Direct Labor 13,900 14,500 % Indirect Labor 26,600 23,100 % Utilities 12,900 12,000 % Depreciation 27,000 27,000 % Repairs and Maintenance 4,400 $ 113,100 $ 5,600 108,500 Total % % Data table Actual Flexible Budget Snow-Subunit X Results Flexible Budget Variance (F or U) % Variance (F or U) Direct Materials $ 28,300 $ 26,300 Requirement 2. Based on the data presented, what type of responsibility center is this subunit? Direct Labor Indirect Labor Utilities 13,900 14,500 26,600 23,100 12,900 12,000 Depreciation 27,000 27,000 What type of responsibility center is this unit? 4,400 5,600 Repairs and Maintenance Requirement 3. Which items should be investigated if part of management's decision criteria is to investigate all variances exceeding $2,500 or 10%? (If a box is not used in the table, leave the box empty.) $ 113,100 $ 108,500 Total Requirement 4. Should only unfavorable variances be investigated? Favorable variances be investigated to Print Done - X