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Data Table Snow-Subunit X Actual Flexible Budget Flexible Sales Volume Static Revenue by Product Results Variance Budget Variance Budget Downhill-RI EA 323,000 (b) $ 20,000

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Data Table Snow-Subunit X Actual Flexible Budget Flexible Sales Volume Static Revenue by Product Results Variance Budget Variance Budget Downhill-RI EA 323,000 (b) $ 20,000 F 298,000 (a) (c) Downhill-RII 154,000 166,000 147,000 (d) (e) Cross-EXI 282,000 $ 1,000 U 283,000 299,000 Cross-EXII 251,000 (1) 243,000 18,500 U 261,500 Snow-LXI 6,000 F 421,000 1,431,000 (g) 0) (h) (k) 398,000 1,403,500 (0) $ Total i Requirements 1. 2. Complete the responsibility report for this subunit. Based on the data presented, what type of responsibility center is this subunit? Which items should be investigated if part of management's decision criteria is to investigate all variances exceeding $15,000? 3. The accountant for a subunit of Snow 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. Requirement 1. Complete the responsibility report for this subunit. SnowSubunit X Actual Flexible Budget Flexible Sales Volume Static Revenue by Product Results Variance Budget Variance Budget Downhill-RI $ 323,000 $ 20,000 F $ 298,000

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