Rider Company had the following financial results for last month. Which type of responsibility center do these financial results reflect? Gretzel Subunit Actual Flexible Budget Flexible Budget Variance (U or F) % of Variance (U or F) Direct materials $30,000 $28,000 $2,000 U 7.14% U Direct labor 15,000 14,000 1,000 U 7.14% U Indirect labor 25,000 22,000 3,000 U 13.64% U Utilities 12,000 10,000 2,000 U 20.0% U Depreciation 25,000 25,000 0 0 Repairs and Maintenance 4,000 5,000 1,000 F 20.00% F Total $111,000 $104,000 $7,000 U 6.73% U