SnowSubunit X	Results	Flexible Budget	Variance (F or U)		(F or U)
Direct Materials	$29,000	$27,100
Direct Labor	14,000	14,500
Indirect Labor	26,800	23,500
Utilities	12,400	11,300
Depreciation	29,000	29,000
Repairs and Maintenance	4,700	5,800
Total	$115,900	$111,200

Edmonds chili Dog Company had the following financial results last? month above

Requiremnts

1.Complete the performance evaluation report for this subunit. Enter the variance percent as a percentage rounded to two decimal places.

Complete the performance evaluation report for this subunit. ?(Enter a variance for each account 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%.)

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

3. Which items should be investigated if part of? management's decision criteria is to investigate all variances exceeding? $2,500 or? 10%?

4. Should only unfavorable variances be? investigated? Explain.

	Actual	Flexible	Flexible Budget
Snow - Subunit X	Results	Budget	Variance (F or U)
Direct Materials	$29,000	$27,100
Direct Labor	14,000	14,500
Indirect Labor	26,800	23,500
Utilities	12,400	11,300
Depreciation	29,000	29,000
Repairs and Maintenance	4,700	5,800
Total	$115,900	$111,200