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