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

Requirement 1. Complete the performance evaluation report for this subunit (round to three decimal places). (Enter a variance for each account and select whether the variance is unfavorable (U) or favorable (F). Enter the results as positive numbers. Enter the variance percents as a percentage to three decimal places, "XX.XXX%".) Winter Sports Company-Team Sports Subunit Monthly Performance Report For the Month Variance Product Actual Budgeted Variance Percentage Sales $ 486,000 2$ 450,000 % Less: Variable expenses 260,000 250,000 Contribution margin $ 226,000 200,000 % Less: Direct fixed expenses 52,000 50,000 Segment margin 174,000 2$ 150,000 Less: Common fixed expenses 35,000 25,000 % 2$ 139,000 2$ 125,000 Operating income