GrowHealthy, a Manufacturer of Vegetarian Food Options, Had the Following

GrowHealthy, a manufacturer of vegetarian food options, had the following results from its Subunit A:
$$\begin{array} { | l | r | r | r | l | } \hline \text { Subunit A } & \begin{array} { c } \text { Actual } \\\text { Results }\end{array} & \begin{array} { c } \text { Flexible } \\\text { Budget }\end{array} & \begin{array} { c } \text { Flexible } \\\text { Budget } \\\text { Variance } \\\text { (F or U) }\end{array} & \begin{array} { c } \text { \% of Variance } \\\text { (F or U) }\end{array} \\\hline \text { Net Sales Revenue } & \$ 587,000 & \$ 562,000 & & \\\hline \text { Variable Expenses } & \underline { 372,000 } & \underline { 362,000 } & & \\\hline \text { Contribution Margin } & 215,000 & 200,000 & & \\\hline \text { Traceable Fixed Expenses } & \underline { 50,000 } & \underline { 37,000 } & & \\\hline \text { Divisional Segment Margin } & \$ 165,000 & \$ 163,000 & & \\\hline\end{array}$$ Requirements:
1. 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 $9,000 and 10% (both criteria must be met)?
4. Is it possible that the variances are due to a higher-than-expected sales volume?
5. Which balanced scorecard perspective is being addressed by this performance report? Is it a lead or lag indicator?