One subunit of Adrenaline Sports Company had the following financial results last month (Click the icon to view the financial results) Requirements Requirement 1. Complete the performance evaluation report for the subunit (Enter a variance for each account, and select whether the variance is unfavourable (U) or favourable (F). Enter the results as positive numbers. Enter the variance percentages rounded to three decimal places, XX00%) Flexible Budget Adrenaline Sports-Subunit X Sales.. Actual Flexible Budget Variance (UF) Percentage Variance- (VF) $406,500 $ 450,000 259,500 36900 U % 250,000 500 Cost of goods sold. U % Gross margin $227,400 $300,000 27400 U % 51,750 50,000 1750 10 Operating expenses % Operating income before service department charges 175,650 $ 150,000 25650 U Service department charges (allocated 40.750 $ 134,900 $ 31.250 118,750 Operating income. 500 U 16150 U 1% Requirement 2. Based on the data presented, what type of responsibility centre is this subunit This performance report includes therefore, this subunit must be Requirement 3. Which ems should be investigated if part of management's decision criteria is to investigate all variances equal to or exceeding $9.500 and exceeding 16% (both arteria must be met? (Select all that apply) A. Cost of goods sold Operating expenses C. Sales Do Service department