One subunit of Speed 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 [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. XXX%.) Flexible Budget Flexible Budget Variance (F or U) Actual % Variance (F or U) Speed - Subunit X Direct Materials Direct Labor Indirect Labor Utilities Depreciation Repairs and Maintenance Total Requirement 2. Based on the data presented, what type of responsibility center is this subunit? Results S 28,300$ 26,400 14,000 23,500 12,100 28,000 5,500 $ 114,200$ 109,500 13,200 27,000 12,900 28,000 4,800 What type of responsibility center is this unit