The accountant for a subunit of Mountain 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. Data Table - X Requirement 1. Complete the responsibility report for this subunit. Static MountainSubunit X Revenue by Product Flexible Budget Variance MountainSubunit X Revenue by Product Actual Results $ 328,000 157,000 289,000 Static Budget 305,000 Downhill-RI Downhill-RI $ $ Flexible Sales Volume Budget Variance $ 20,000 F 166,000 291,000 245,000 17,500 U Budget $ 305,000 148,000 308,000 Downhill-RII Downhill-RII $ 148,000 Actual Flexible Budget Results Variance 328,000 (a) 157,000 (C) 289,000 $ 2,000 U 251,000 428,000 4,000 F 1,453,000 Flexible Sales Volume Budget Variance (b) $ 20,000 F 166,000 (d) 291,000 (e) 245,000 17,500 U (a) (h) (k) Cross-EXI 2,000 U Cross-EXI Cross-EXII 251,000 Cross-EXII 262,500 407,000 308,000 262,500 407,000 1,430,500 428,000 Snow-LXI 4,000 Snow-LXI $ 1,453,000 $ 1,430,500 $ (0) 6) $ Total Total Requirement 2. Based on the data presented what type of responsibility center is this subunit? Print Done Requirement 3. Which items should be investigated if part of management's decision criteria is to investigate all variances exceeding $12,000? (Leave any unused cells blank.) 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: Cross EXI Cross-EXII Downhill RI Downhill-Ril Snow.LXI None of the items should be investigated put fields and then continue to the next