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 $20,590 11,500 5,400 4,510 7,100 470 6,800 $56,370 Budget ATV $28,600 21,600 6,300 1,010 13,600 650 7,400 $79,160 Combined $ 49,190 33,100 11,700 5,520 20,700 1,120 14,200 $135, 530 Snowmobile $20,520 11,870 5,500 4,279 7,108 440 6,400 $ 56,100 Actual ATV Combined $30,30 $ 50,550 22,150 34,320 5,500 11,000 1,070 5,340 13,600 20,700 610 1,050 7,480 $80,660 $136,760 13,800 Prepare a responsibility accounting report for the ATV department (Under budget amounts should be indicated by a minus sign.) Responsibility Accounting Performance Report Dept. Manager, ATV Department For the Year Budgeted Actual Amount Over (Under) Amount Budget Controllable Costs: Raw materials Employee wages Supplies used Depreciation Equipment Totals $ os 0 S 0