The accountant for a subunit of Awesome 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.

Requirement $2.$ Based on the data presented what type of responsibility center is this subunit?

Requirement $3.$ Which items should be investigated if part of management's decision criteria is to investigate all variances exceeding $$12,000?($If an input field is not used, leave the input field$($s$)$ empty. Do not select a label.$)$

Using the flexible budget variance as a guide, the following items will be investigated:

Using the sales volume variance as a guide, the following items will be investigated: