The accountant for a subunit of Mountain Sports Company went on vacation before completing the subunit€™s monthly performance report. This is as far as she got:

Requirements
1. Complete the performance evaluation 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$10,000?

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Mountain-Subunit X Revenue by Product Flexible Flexible Budget for Actual Number of Units Sold Sales Volume Variance Static (Master) Budget Actual Results at Actual Prices Budget Variance S 326,000 154,000 280,000 254,000 424,000 $ 1,438,000 $ 19,000 F $ 301,000 148,000 297,000 265,500 402,000 $ 1,413,500 Downhill-RI Downhill-RIl Cross-EXI Cross-EXII Snow-LXI Total $ 164,000 $ 1,000 U 249,000 16, 500 U 2,000 F