Please help me answer the below questions

Question3: The accountant for a subunit of Racer Sports Company went on vacation before completing the subunit's monthly responsibility report. This is as far as she got: Flexible Budget Flexible Racer-Subunit X Actual Sales Volume Static Revenue by Product Results Variance Budget Variance Budget Downhill-RI $ 17,000 F $ 324,000 (a) (b) 299,000 Downhill-RII 157,000 150,000 (c) (d) 142,000 287,000 $ Cross-EXI 1,000 U 288,000 (e) 305,000 Cross-EXII 252,000 () 245,000 20,500 U 265,500 6,000 F 420,000 (g) (h) 398,000 Snow-LXI $ 1,409,500 1,433,000 () (k) Total Requirements Complete the responsibility report for this subunit 1. 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 $14,000