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 $ 20,700 11,600 5,500 4,620 7,200 480 6,900 $57,000 Budget ATV $28,700 21,700 6,400 2,100 13,700 660 7,500 $80,760 Combined $ 49,400 33,300 11,900 6,720 20,900 1,140 14,400 $137,760 Actual Snowmobile ATV Combined $20,620 $30,020 $ 50,640 11,980 22,440 34,420 5,600 5,600 11,200 4,370 2,120 6,490 7,200 13,700 20,900 450 620 1,070 6,500 7,500 14,000 $56,720 $82,000 $138,720 Prepare a responsibility accounting report for the snowmobile department. (Under budget amounts should be indicated by a minus sign.) Responsibility Accounting Performance Report Dept. Manager, Snowmobile Department For the Year Budgeted Actual Amount Over (Under) Amount Budget Controllable Costs Raw materials Employee wages Supplies used Depreciation Equipment Totals $ 0 $ 0 $ 0