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. Snowmobile $19.610 10.500 4.400 3,410 Raw materials Employee wages Dept. manager salary Supplies used Depreciation Equip. Utilities Rent Totals Budget ATV $27,600 20.600 5,300 1,000 12,600 550 6,400 $ 74,050 Combined $ 47,210 31.100 9,700 4.410 18,700 Snowmobile $19.520 10,770 4,500 3,270 6,100 340 5.400 $49,900 2.2012,600 Actual ATV Combined $28.920 $48.440 21,340 32.110 4.500 9.000 1.020 4.290 12.600 18.700 510 850 6,400 11,800 $75,290 $125,190 10700 920 5, 800 $50,190 12,200 $124,240 Prepare a responsibility accounting report for the snowmobile department. (Under budget amounts should be indicated by a minus sign.) Amount Responsibility Accounting Performance Report Dept. Manager, Snowmobile Department For the Year Budgeted Actual Amount Over (Under) Amount Actual Amount Budget Controllable Costs Raw materials $ 19,6105 19,520 5 1 90) Employee wapes 1 0,500 10.770 270 Supplies used 3,4103 3.270 (140) Depreciation Equipment 6 ,1001 6.100 0 Totals $ 39,620 $ 39.660 S 4 0