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Data table 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: (Click the icon to view the responsibility report.) Read the requirements. 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