1 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. 6 points Budget Snowmobile ATV $20,300 $28,300 11,200 21,300 5, 100 6,000 4,180 1,700 6,800 13,300 440 620 6,500 7,100 $54,520 $78, 320 Raw materials Employee wages Dept. manager salary Supplies used Depreciation-Equip. Utilities Rent Totals eBook Combined $ 48,600 32,500 11, 100 5,880 20,100 1,060 13,600 $132,840 Snowmobile $20, 220 11,540 5,200 3,970 6,800 410 6,100 $54,240 Actual ATV Combined $29,620 $ 49,840 22,040 33,580 5, 200 10,400 1,720 5,690 13,300 20,100 580 990 7,100 13,200 $79,560 $133,800 Son Print References Prepare a responsibility accounting report for the snowmobile department. (Under budget amounts should be indicated by a minus sign.) Responsibility Accounting Performance Report Dept. Manager, Snowmobile Department For the Year Budgeted Over (Under) Amount Actual Amount Budget Controllable Costs Raw materials Employee wages Supplies used Depreciation Equipment Totals 0 $ 0 0 $