The accountant for a subunit of Speed 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 $12,000?

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Speed-Subunit x Revenue by Product Actual Flexible Budget Flexible Sales Volume Static Results Variance Budget Variance Budget $ 321,000 $ 17,000 F $ 295,000 Downhill-RI (a) (b) Downhill-RII 151,000 (c) $ 161,000 (d) 145,000 Cross-EXI 285,000 $ 3,000 U 288,000 (e) 303,000 Cross-EXII 259,000 (f) 255,000 16,500 U 271,500 Snow-LXI 425,000 2,000 F (g) (h) 404,000 Total $ 1,441,000 (i) (1) (k) $ 1,418,500