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 Snowmobile $21,410 Budget ATV $29,400 Actual Combined Snowmobile $ 50,810 $21,320 ATV Combined $30,910 $52,230 Employee wages 12,300 22,400 34,700 12,750 23,330 36,080 Dept. manager salary 6,200 7,100 13,300 6,300 Supplies used 5,390 1,090 6,480 5,070 6,300 12,600 1,140 6,210 Depreciation-Equip. 7,900 14,400 22,300 7,900 14,400 22,300 Utilities 550 Rent Totals 7,600 $61,350 730 8,200 $83,320 1,280 15,800 $144,670 520 7,200 $61,060 690 8,200 $84,970 1,210 15,400 $146,030 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 Over (Under) Actual Amount Budget