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 $[$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$\%.)$

$\backslash$table$[[$Speed $-$ Subunit X$,,\backslash$table$[[$Actual$],[$Results$]],\backslash$table$[[$Flexible$],[$Budget$]],\backslash$table$[[$Flexible Budget$],[$Variance $($F or U$)]]],[$Direct Materials,$$,28,500,26,600,],[$Direct Labor,,$13,300,14,100,],[$Indirect Labor,,$26,600,23,500,],[$Utilities$,,12,100,11,100,],[$Depreciation$,,27,000,27,000,],[$Repairs and Maintenance,,$4,200,5,400,],[$Total$,$$$,111,700$~$=,107,700,]]$