The accountant for a subunit of Racer 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. Actual Results Racer-Subunit X Revenue by Product Downhill-RI $ 325,000 Flexible Budget Variance Flexible Sales Volume Static Budget Variance Budget $ 17,000 F $ 301,000 Data table Racer-Subunit X Revenue by Product Downhill-RI Downhill-Ril Cross-EXI Cross-EXII Snow-LXI Total - X Actual Results Flexible Budget Flexible Sales Volume Static Variance Budget Variance Budget $ 325,000 (a) (b) $ 17,000 F $ 301,000 152,000 (c) $ 160,000 (d) 144,000 St 280,000 $ 3,000 U 283,000 (e) 298,000 Bu 256,000 (1) 250,000 17,500 U 267,500 426,000 3,000 F (g) (h) 401,000 $ 1,439,000 (0) () (k) $ 1,411,500 Print Done Requirements 1. Complete the responsibility report for this subunit. -X 2. Based on the data presented, 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 exceeding $13,000? Volum ance 7,000 Print Done