Please help me answer last 4 points

I have the below answers already

One subunit of Freeway Sports Company had the following financial results last month: Flexible Budget % Variance Flexible Budget Actual Results Variance (F or U) Subunit X (F or U) Sales $ 474,000 S 454,000 263,000 252.000 Variable Expenses Contribution Margin 211,000 202,000 35,000 28,000 Traceable Fixed Expenses 176,000 S 174,000 Divisional Segment Margin Requirements Complete the performance evaluation report for the subunit (round to two decimal places) 1. 2. Based on the data presented and your knowledge of the company, 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 equal to or exceeding $6,000 and exceeding 10 % (both criteria must be met)? Should only unfavorable variances be investigated? Explain Is it possible that the variances are due to a higher-than-expected sales volume? Explain 4. 5. 6. Will management place equal weight on any variance which exceeds $6,000? Explain. 7. Which balanced scorecard perspective is being addressed through this performance report? In your opinion, is this performance report a lead or lag indicator? Explain 8. List one key performance indicator for the three other balanced scorecard perspectives. Make sure to indicate which perspective is being addressed by the indicators you list Actual Flexible Variance 96 Variance Results budget Sales 474,000 454,000 20,000 F 4.41 96 F Variable Expenses 252,000 263,000 11,000 4.37 96 U Contribution Margin 211,000 202,000 9,000 F 4.46 96 F 28,000 7,000 Traceable Fixed 35,000 U 25.00 96 U Expenses Divisional Segment 176,000 174,000 2,000 115 96 Margin 2) Since the performance report includes both cost as well as the revenue data thus this subunit must be a profit center 3) Management need to investigate the traceable fixed expenses as these exceeds 6,000 and 10 % 4) The management need to investigate both the unfavorable and favorable variances. A favorable expense variance could indicate costs are decreased that will affect the future operations 5) The variances in flexible budget are not due to differences in sales volume between budget and actual. These arise due to the differences in sales volume captured by the volume variance in sales, not the flexible budget variance. The variance in flexible budget is due to actual prices and varying costs from standards