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. Raw materials Employee wages Dept. manager salary Supplies used Depreciation-Equip. Utilities Rent Totals Snowmobile $ 20,970 11,900 5,800 4,950 7,500 510 7,200 $58,830 Budget ATV $ 29,000 22.000 6,700 1,050 14,000 690 7,800 $81,240 Combined $ 49,970 33,900 12,500 6,000 21,500 1,200 15,000 $ 140,070 Actual Snowmobile ATV Combined $ 20,920 $30, 470 $ 51,390 12,310 22,890 35, 200 5,900 5,900 11,800 4,670 1,090 5,760 7,500 14,000 21,500 480 1,130 6,800 7,800 14,600 $58,580 $82,800 $141,380 Prepare a responsibility accounting report for the ATV department. (Under budget amounts should be indicated by a minus sign.) Actual Amount Budget Responsibility Accounting Performance Report Dept. Manager, ATV Department For the Year Budgeted Actual Amount Over (Under) Amount Controllable Costs: Raw materials Employee wages Supplies used DepreciationEquipment Totals $ 0 $ 0 $