Requirements 1. complete the performance evaluation report for this subunit. enter the variance percent as a percentage 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. requirement 1. complete the performance evaluation report for this subunit. (enter a variance for each account and select whether the variance is favorable [f] or unfavorable [u]. for any zero variances, enter a 0 in the variance column and then leave the f or u box blank. enter the variance percent as a percentage rounded to two decimal places, x. xx%.)