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 $21, 520 12,400 6,300 5,500 8,000 560 7,700 $61,980 Budget ATV $29,500 22,500 7,200 2,900 14,500 740 8,300 $85,640 Combined $ 51,020 34,900 13,500 8,400 22,500 1,300 16,000 $147,620 Snowmobile $21,420 12,860 6,400 5,170 8,000 530 7,300 $61,680 Actual ATV Combined $30,820 $ 52,240 23,240 36,100 6,400 12,800 2,920 8,090 14,500 22,500 700 1,230 8,300 15,600 $86,880 $148,560 Prepare a responsibility accounting report for the snowmobile department (Under budget amounts should be indicated by a minus sign.) Responsibility Accounting Performance Renart