One subunit of Speedports Company hade blowing fra store Cick the content) Read the rements Requirement 1. Complete the performance evalusion report for the writerariance for a counter and where Yeriences forable or unable Enter the one personaged to decine XX) Actual The Budget Subuni Results Budget Variance For U For Neries Revue 5480 000 $ 450.000 265.000 252.000 Contribution Mergin $215,000 $16.000 Traceable Fleden 41.000 30.000 Division Segment Margin 5. 174,000 3 000 Requirement 2. Bered on the data presented and your knowledge of the company, we tre responsibility center in die bunt? This performance report includes Requirement 3. Which bere should be investigated part of management's decision onore is to investigate al recessual recording 7.000 and Management should investigate the following an out for a need hele the routfel en Requirement 4. Should only untavorable variantes de invested? Explan Managers should investigate Favorite expenses Requirements. Is it possible that the variances are due to a higher than expected sales volume The ferible budget variance de la sales volume differences between budget and actual. Differences in sales vores catured by the The Tesible budget variance Requirement. We management place equal weight on each of the variantes exceeding ST.000? Expl Management will Requirement 7. Which balanced Scorecard perspective is being addressed through his performance report in your conto, spertomance report a leadora The performance reportadores Derective of the balanced Scorecard Indicators. They typically Requirements. List or key performance Indicator for the three other balanced Scorecard perspectives. Make sure to chechenects being addressed by the Indicators you list Complete the following table to idently one key performance ndicator for the three the balanced Scorecard perspectives Balanced scorecard Key performance Indicator 1. Complete the performance evaluation report for the subunit (round to two decimal places). 2. Based on the data presented and your knowledge of the company, 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 equal to or exceeding $7,000 and exceeding 10% (both criteria must be met)? 4. Should only unfavorable variances be investigated? Explain. 5. Is it possible that the variances are due to a higher-than-expected sales volume? Explain. 6. Will management place equal weight on each of the variances exceeding $7,000? Explain. 7. Which balanced Scorecard perspective is being addressed through this performance report? In your opinion, is this performance report a lead or a lag indicator? Explain. 8. List one key performance indicator for the three other balanced Scorecard perspectives. Make sure to indicate which perspective is being addressed by the indicators you list Print Done the Subunit x Net Sales Revenue Variable Expenses Contribution Margin Traceable Fixed Expenses Divisional Segment Margin Flexible Budget % Variance (F Actual Results Flexible Budget Variance (For U) or U) $ 480,000 $ 450,000 265,000 252,000 215,000 198,000 41,000 30,000 174,000 $ 168,000 rep Print Done ures
