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Arctica manufactures snowmobiles and ATVs. These products are made in different departments, and each department has its own manager. Each responsibility performance report only includes those costs that the particular department manager can control: raw materials, wages, supplies used, and equipment depreciation. Budget Actual Snowmobile Snowmobile ATV $20,590 $28,600 $ 49,190 21,600 6,300 2,000 13,600 ATV Combined $20,520 $29,920 50,440 22,340 34,210 5,500 11,000 6,290 13,600 20,700 1,050 13,800 $81,390 $137,490 Combined Raw materials Employee wages Dept. manager salary Supplies used Depreciation-Equip. Utilities Rent Totals 11,500 ,400 4,510 7,100 470 6,800 33,100 11,700 6,510 20,700 1,120 14,200 11,870 5,500 4,270 7,100 440 2,020 610 6,4007,400 650 7,400 $56,370 $80,150 $136,520 $56,100 Prepare a responsibility accounting report for the snowmobile department. (Under budget amounts should be indicated by a minus Responsibility Accounting Performance Report Dept. Manager, Snowmobile Department For the Year Budgeted Amount Over (Under) Budget Actual Amount Controllable Costs Raw materials Employee wages Supplies used Depreciation-Equipment Totals