Given the table below answer the question.

Data table 1 2 A B D E Hazelton Sports Manufacturing Company-Running Apparel Subunit Monthly Performance Report 3 For the Month Variance 4 Actual Budgeted Variance * Percentage * 5 Direct materials $ 26,925 $ 25,000 6 Direct labor 7 Indirect labor 8 Utilities 14,235 15,000 29,275 25,000 13,170 12,000 9 Depreciation 10 Repairs and maintenance 15,500 15,500 6,315 7,500 11 Total $ 105,420 $ 100,000 *Be sure to indicate whether each variance is favorable (F) or unfavorable (U). -