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 2,400 14,000 690 7,800 $82,590 Combined $ 49,970 33,900 12,500 7,350 21,500 1,200 15,000 $141, 420 Snowmobile $20,920 12,310 5,900 4,670 7,500 480 6,800 $58,580 Actual ATV Combined $30,320 $ 51,240 22,740 35,050 5,900 11,800 2,420 7,090 14,000 21,500 650 1,130 -7,800 14,600 $83,830 $142, 410 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 Depreciation-Equipment Totals $ 0 $ 0 $ 0