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 For U box blank. Enter the variance percent as a percentage rounded to two decimal places, XXX%.)

Requirement 2. Based on the data presented, what type of responsibility center is this subunit?

Data table One subunit of Snow Sports Company had the following financial results last month: (Click the icon to view the financial results.) Read the requirements. Requirement 3. Which items shouid be investigated if part of management's decision criteria is to investigate all variances exceeding $2,500 or box empty.) Requirement 4. Should only unfavorable variances be investigated? Favorable variances be investigated to Requirement 2. Based on the data presented, what type of responsibility center is this subunit? What type of responsibility center is this unit? Requirement 3 . Which items should be invest 3 decision criteria is to inve box emply.) Cost center Investment center Profit center Revesue center \begin{tabular}{|c|c|c|c|c|c|} \hline Snow - Subunit X & \multicolumn{2}{|c|}{\begin{tabular}{l} Actual \\ Results \end{tabular}} & \begin{tabular}{l} Flexible \\ Budget \end{tabular} & \begin{tabular}{l} Flexible Budget \\ Variance (F or U) \end{tabular} & \begin{tabular}{c} % Varianc \\ (F or U) \end{tabular} \\ \hline Direct Materials & $ & 28,200$ & 26,400 & & 7% \\ \hline Direct Labor & & 13,700 & 14,400 & & ]% \\ \hline Indirect Labor & & 26,200 & 23,100 & & % \\ \hline Utilities & & 12,900 & 12,100 & & % \\ \hline Depreciation & 1 & 26.000 & 26.000 & & % \\ \hline Repairs and Maintenance & & 4,700 & 5,400 & & % \\ \hline Total & $ & 111,700s & 107,400 & & 0 \\ \hline \end{tabular}