One subunit of Speed Sports Manufacturing Company had the following financial results last month: (Click the icon to view the financial results.) Requirements 1. Complete the performance evaluation report for this subunit. 2. Based on the data presented, what type of responsibility center is the subunit? 3. Which items should be investigated if part of the management's decision criteria is to investigate all variances exceeding $2,900 or 11% ? 4. Should only unfavorable variances be investigated? Explain. Label each variance as favorable (F) or unfavorable (U). If the variance is 0 , make sure to enter in a "0". A variance of zero is considered favorable.)