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 Raw materials Employee wages Dept. manager salary Supplies used Depreciation-Equip. Utilities Rent Totals Snowmobile $19,700 10,600 4,500 3,520 6,200 380 5,900 $50,800 $ 27,700 20,700 5,400 1,100 12,700 560 6,500 $ 74,660 Combined $ 47,400 31,300 9,900 4,620 18,900 940 12,400 $125,460 Snowmobile $ 19,620 10,880 4,600 3,370 6,200 350 5,500 $50,520 Actual ATV Combined $ 29,020 $ 48,640 21,440 32,320 4,600 9,200 1,120 4,490 12,700 18,900 520 870 6,500 12,000 $ 75,900 $126,420 Prepare a responsibility accounting report for the snowmobile department. (Under budget amounts should be indicated by a minus sign.) Over (Under) Budget Responsibility Accounting Performance Report Dept. Manager, Snowmobile Department For the Year Budgeted Actual Amount Amount Controllable Costs Raw materials Employee wages Supplies used DepreciationEquipment Totals