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%.)

	Actual	Flexible	Flexible Budget
Accel - Subunit X	Results	Budget	Variance (F or U)
Direct Materials	$28,500	$26,600
Direct Labor	13,600	14,400
Indirect Labor	27,000	23,900
Utilities	12,500	11,600
Depreciation	26,000	26,000
Repairs and Maintenance	4,600	5,400
Total	$112,200	$107,900