X 0 Data Table Mountain Subunit X Direct Materials Direct Labor Actual Flexible Budget % Variance Results Flexible Budget Variance (F or U) (For U) $ 28,800 $ 26 700 14000 14,500 26,500 23,500 12,500 11,400 25,000 25,000 4,400 5,500 Indirect Labor Utilities Depreciation Repairs and Maintenance $ 111,200 $ 106,600 Total Print Done X + Requirements 1. Complete the performance evaluation report for this subunit. Enter the variance percent as a percentage of the budgeted amount 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. Print Done One subunit of Mountain Sports Company had the following financial results last month: (Click the icon to view the financial results.) Read the requirements Requirement 1. Complete the performance evaluation report for this subunit. Enter the variance percent as a percentage in the variance column and then leave the F or U box blank Enter the variance percent as a percentage rounded to two Actual Flexible Flexible Budget Variance (F or U) Results Mountain - Subunit X Direct Materials $ Direct Labor Indirect Labor Budget 26,700 14,500 23,500 11,400 25,000 5,500 28 800 $ 14,000 26,500 12,500 25,000 4.400 111,200 $ Utilities Depreciation Repairs and Maintenance $ Total 106,600