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 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%.) Actual Flexible Flexible Budget % Variance Subunit X Variance (F or U) (F or U) Net Sales Revenue Results Budget $ 476,000 $ 450,000 263,000 254,000 Variable Expenses Contribution Margin $ Traceable Fixed Expenses 213,000 $ 40,000 173,000 $ 196,000 29,000 167,000 $ Divisional Segment Margin i Data Table Flexible Budget % Variance Subunit x Actual Results Flexible Budget Variance (F or U) (F or U) Net Sales Revenue 476,000 $ 263,000 450,000 254,000 Variable Expenses Contribution Margin 213,000 40,000 Traceable Fixed Expenses 196,000 29,000 167,000 173,000 $ Divisional Segment Margin Requirement 3. Which items should be investigated if part of management's decision criteria is to investigate all variances equal to or exceeding $8,000 and exceeding 10% (both criteria must be met)? Management should investigate the following: (If a box is not used in the table, leave the box empty.) Requirement 8. List one key performance indicator for the three other balanced Scorecard perspectives. Make sure to indicate which perspective is being addressed by the indicators you list. Complete the following table to identify one key performance indicator for the three other balanced Scorecard perspectives. Balanced Scorecard perspective Key performance indicator