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 $20,370 11,300 5,200 4,290 6,900 450 Raw materials Employee wages Dept. manager salary Supplies used Depreciation-Equip. Utilities Rent Totals Budget ATV $28,400 21,400 6, 100 1,800 13,400 630 7,200 $78,930 Combined $ 48, 770 32,700 11,300 6,090 20,300 1,080 13,800 $134,040 Snowmobile $20,320 11,650 5,300 4,070 Actual ATV Combined $29,720 $ 50,040 22, 140 33,790 5,300 10,600 1,820 5,890 13,400 20,300 590 7,200 13,400 $80, 170 $135,030 6,900 420 1,010 6,600 6,200 $55, 110 $54,860 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 Amount Actual Amount Controllable Costs Over (Under) Budget Raw materials Employee wages Supplies used Depreciation Equipment Totals