Problems Group A

P$-$M:$9-20$A$.$ Integrating decentralization and performance evaluation systems $($Learning Objectives $1,2,3)$

One subunit of Racer Sports Company had the following financial results last month:

$\backslash$table$[[$Subunit X$,$Actual Results,Flexible Budget,$\backslash$table$[[$Flexible Budget$],[$Variance $($F or U$)]],\backslash$table$[[\%$ Variance$],[$ F or U$)]]],[$Net Sales Revenue,$$476,000,$$$451,000,,],[$Variable Expenses,$261,000,251,000,,],[$Contribution Margin,$215,000,200,000,,],[$Traceable Fixed Expenses,$40,000,26,000,,],[$Divisional Segment Margin,$$175,000,$$$174,000,,]]$

Requirements

Complete the performance evaluation report for this subunit $($round to two decimal places$).$

Sales $$25,000F$

Based on the data presented and your knowledge of the company,