Requirement 1. Complete the performance evaluation report for this subunit Enter the variance percent as a percentage of the budgeted amount rounded to two places. (Er enter a 0 in the variance column and then leave the For U box blank. Enter the variance percent as a percentage rounded to two decimal places, X00%) % Variance (For U) Accel-Subunit X Data Table Direct Materials Flexible Budget Variance (F or U) 2100U 700 F 3100 U Direct Labor Actual . Flexible Results Budget 28,900 $ 26,800 13.900 14.600 26,000 22.900 12,000 11.200 27.000 27.000 4,700 $ 112,500 $ 106,200 Indirect labor Actual Ulities Depreciation Repairs and Maintenance 5.700 4300 Total Accel-Subunit X Direct Materials Direct Labor Indirect Labor Utilities Depreciation Results Flexible Budget 28.900 5 26,800 13,900 14,600 26.000 22.900 12,000 11,200 27.000 27.000 4.700 5.700 Requirement 2. Based on the data presented, what type of responsibility center in this subunt? What type of responsibility center is this unit? Costcenter Repairs and Maintenance Requirement 3. Which items should be investigated if part of management's decision criteria is to invel Total 112.500 5 108.200 Print Done Requirement 4. Should only unfavorable variances be investigated