Complete the performance report rounding to the three decimal places andBased on the data presented what type of responsibility centre is this subunit?

Flexible Percenta Flexible Budget ge Subunit - CobraST Actual Budget Variance Variance (U or F) (U or F Sales $243,000 $225,000 Cost of goods sold 130,000 125,000 Gross margin $113.000 $100,000 8 Operating expenses 26,000 25,000 Operating income before service $87.000 $75,000 department charges Service department charges 17 500 12.500 (allocated) Operating income $69.500 $62.500 4 Flexible budget variance/Flexible budget 5