Arctica manufactures snowmobiles and ATVs. These products are made in different departments, and each department has its own manager. Each responsibility performance report includes only those costs that the department manager can control: direct materials, direct labor, supplies used, and utilities. For Year Ended December 31 Direct materials Direct labor Department manager salaries Supplies used Utilities Rent Totals Budget Snowmobile $ 19,610 10,500 4,400 3,410 370 5,800 $ 44,090 ATV $ 27,600 20,600 5,300 910 550 6,400 $ 61,360 Actual Snowmobile $19,520 10, 770 4,500 3,270 340 5,400 $ 43,800 Prepare a responsibility accounting performance report for the ATV department. ATV $ 28,930 21,350 4,500 940 510 6,400 $ 62,630

Arctica manufactures snowmobiles and ATVs. These products are made in different departments, and each department has its own manager. Each responsibility performance report includes only those costs that the department manager can control: direct materials, direct labor, supplies used, and uthities Prepare a responsibility accounting performance report for the AIV department