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. Budget Actual ATV Snowmobile $19,700 10, 600 Combined Snowmobile? $19, 620 10,880 Combined $29,040 48,660 32,340 ATV $27,700 47,400 20,700 Raw materials 21,460 Employee wages 31,300 Dept. manager 9,900 9, 200 4,500 5,400 4,600 4,600 salary Supplies used 3,520 920 4,440 3,370 940 4,310 Depreciation- Equip 6, 2003 6,200 12,700 18,900 12,700 18,900 870 12,000 380 5,900 940 12,400 350 5,500 $50, 520$75,760 126, 28o 520 6,500 560 Utilities 6,500 Rent $50,800 $74,480 125, 280 Totals 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 Over (Under) Budget Budgeted Amount Actual Amount Controllable Costs: Raw materials Employee wages Supplies Used Depreciation-Equipment Totals