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 nercent 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 the variance percent as a percentage rounded to two decimal places, X.XX%.) Actual Results Flexible Budget Variance (F or U) Data table - Speed - Subunit X Flexible Budget Direct Materials $ 28,800 $ 27,000 Direct Labor 13,900 14,500 Indirect Labor Utilities Depreciation 26,100 23,100 12,600 11,700 25,000 25,000 Repairs and Maintenance 4,700 $ 111,100 $ 107,000 Total Actual Flexible Budget % Variance Speed-Subunit X Results Flexible Budget Variance (F or U) (F or U) Direct Materials $ 28,800 $ 27,000 5,700 Direct Labor Indirect Labor Utilities 13,900 14,500 26,100 23,100 12,600 11,700 Depreciation 25,000 25,000 Repairs and Maintenance 4,700 5,700 $ 111,100 $ 107,000 Total Print Done