The accountant for a subunit of Accel Sports Company went on vacation before completing the subunit€™s monthly responsibility report. This is as far as she got:

Requirements
1. Complete the responsibility report for this subunit.
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 $10,000?

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Static Accel- Subunit X Revenue by Product Downhill-RI Downhill-RI Cross-EXI Cross-EXI Actual Flexible Budget Variance Flexible Sales Volume Results Budget Variance Budget $ 323,000 152,000 281,000 253,000 426,000 1,435,000 $20,000 F 298,000 147,000 300,000 264,500 405,000 $ 1,414,500 164,000 282,000 248,000 1,000 U 16,500 U 4,000 F Total