Data lable One subunit of Speed Sports Company had the following financial results last month: F: (Click the icon to view the financial results.) A B D E Read the requirements 1 Speed Sports Manufacturing Company-Team Sports Subunit Monthly Performance Report 2 MIUILITY CITIILE Ipon For the Month Variance 3 For the Month Product Actual Variance Percentage % 4 Variance Variance Percentage* Sales $ Budgeted $ 450,000 250.000 486,900 259.500 5 Sales Actual Budgeted S 486,900 $ 450,000 259.500 250,000 % Less: Variable expenses Contribution margin Less: Direct fixed expenses $ $ % 227,400 51,750 200,000 50,000 6 Less: Variable expenses 7 Contribution margin 8 Less: Direct fixed expenses $ 227,400 $ 200,000 % 51,750 50,000 $ $ % Segment margin Less: Common fixed expenses 175,650 40,750 150.000 31.250 9 Segment margin 150,000 $ 175,650 $ 40,750 10 Less: Common fixed expenses 31,250 $ 134.900 $ 118,750 Operating income 11 Operating income $ 134,900 $ 118,750 Requirement 2. Based on the data presented, what type of responsibility center is this subunit? This performance report includes therefore this subunit must be Print Done