Below is a subunit's monthly performance report with some missing information: Golf Products Subunit- Footjoy Co. Flexible Budget Performance Report: Sales For the month 65 Fenabis Budge V Master Flexible Volume Variance Budget Actual ($) Flexible Budget Variance Model A Model B Model Model D Model E 320,000 152,000 290,000 253,000 430,000 1,445,000 18000 F294,000 143,000 310,000 18500 U 265,000 408,000 1,420,000 163000 291000 247000 1,000 U 4,000 F otal1445,000 1. Complete the performance evaluation report for this subunit. 2. What type of responsibility center is this subunit? 3. Which items should be investigated if the criteria is all variances exceeding $17,500. Interpret your results. (cause, impact on inventory& operations)