Which items should be investigated if part of managements decision criteria is to investigate all variances equal to or exceeding 5,000 and exceeding 10%

Flexible Percenta Flexible Budget ge Subunit - CobraST Actual Budget Variance Variance (U or F) (U or F 5 Sales $243,000 $225,000 6 Cost of goods sold 130,000 125,000 Gross margin $113,000 $100,000 8 Operating expenses 26,000 25.000 Operating income before service $87,000 $75/000 9 department charges Service department charges 17.500 12.500 10 (allocated) 11 Operating income $69.500 $62.500 12 13