Trendables, a manufacturer of electronic jewelry, had the following results from its Subunit W:

Subunit W	Actual Results	Flexible Budget	Flexible budget Variance (F or U)	% of Variance (f or U)
Net sales revenue	$365000	$340000
Variable Expenses	151000	137000
Contribution Margin	214000	203000
Traceable Fixed Expenses	50000	37000
Divisional Segment Margin	$164000	$166000

Questions:

Complete the performance evaluation report for this 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 management's decision criteria is to investigate all variances equal to or exceeding $10,000 and 10% (both criteria must be met)?