Arctica manufactures snowmobiles and AI vs. Inese products are made in amerent 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 Raw materials Snowmobile $19,500 ATV Combined $27,500 $ 47,000 Snowmobile ATV $19,420 Combined $28,820 $ 48,240 Employee wages 10,400 20,500 30,900 10,660 21,240 31,900 Dept. manager salary 4,300 5,200 9,500 4,400 4,400 8,800 Supplies used 3,300 980 4,200 3,170 920 4,090 Depreciation-Equip. 6,000 12,500 18,500 6,000 12,500 18,500 Utilities 360 Rent Totals 5,700 $49,560 540 6,300 $73,440 900 12,000 $123,000 330 5,300 $49,280 500 6,300 830 11,600 $74,680 $123,960 Prepare a responsibility accounting report for the snowmobile department. (Under budget amounts should be indicated by a minus sign.) Controllable Costs: Responsibility Accounting Performance Report Dept. Manager, Snowmobile Department Raw materials Employee wages Supplies used Depreciation-Equipment Totals For the Year Budgeted Amount Over (Under) Actual Amount Budget