1.	Complete the performance evaluation report for this subunit. Enter the variance percent as a percentage rounded to two decimal places.
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 Budget % Variance Accel- Subunit X Direct Materials Direct Labor Indirect Labor Utilities Depreciation Repairs and Maintenance Total (For U) $29,100 $ 13,200 26,600 12,300 26,000 4,400 $111,600 $ Results Flexible Budget Variance (F orU) 27,000 14,000 23,600 11,400 26,000 5,100 107,100